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The draft of the taxpayers’ charter, which sets out the rights and responsibilities of HM Revenue and Customs (HMRC) and taxpayers, has been described as “inadequate”.

More needs to be done by the government to help smaller employers hold on to their staff during the recession.

The UK economy could take up to three years to regain the levels of growth seen before the recession hit, a think tank has predicted.

The Chancellor is being urged to use the forthcoming Budget to introduce tax measures that will encourage business investment.

Plans have been mooted to raise the amounts that employers pay to protect company pension funds during periods of economic growth in order to balance a fall in the sums they pay during bad times.

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