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The latest tax, employment, business and economic news affecting firms and individuals alike. Updated each day.

The Court of Appeal has backed HM Revenue and Customs (HMRC) in a legal battle over the use of tips and the national minimum wage.

Big businesses are being called on to add their names to the Prompt Payment Code.

The practice of using tips to bring workers’ pay up to the minimum wage is to be made illegal as from October.

The rate of decline in the numbers of new job appointments and vacancies has slowed down, according to a new report.

The increase in capital allowances announced in the Budget is unlikely to help large numbers of smaller firms, according to two trade and business organisations.

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