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

Almost one in five defined benefit pensions schemes have been closed to employees who are already members, a new survey has found.

Small businesses are divided over how effective green taxes are at promoting good environmental practices, a new survey has revealed.

The recent rise in the number of tribunals, fuelled by recession-lead redundancies, should alert firms to the importance of complying with employment law.

Electricity providers have been told that they could face an official investigation into their competition practices if they persist in asking firms for large advance deposits.

Average pay increases offered by UK firms have dipped to just 1 per cent, the lowest figure since records began.

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