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

Firms have been reminded by HM Revenue and Customs (HMRC) that the date for submitting their 2008-09 employer annual returns has passed but that they could still avoid late-filing penalties.

Businesses are being advised not to take refusals of help with funding from banks as the final word on the matter.

One in three of the businesses included in a recent survey froze their wages in April.

The announcement of two management buyout deals, both financed by Clydesdale Bank, shows there is still life in the sector.

Ahead of the forthcoming European elections, the British Chambers of Commerce (BCC) has called on the European Commission to place a moratorium on all new employment laws.

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