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

Fraud is becoming an increasing risk for smaller businesses during the recession.

The Chancellor will use next week’s Budget to announce plans to help smaller firms deal with the problems of credit risk, it has been reported.

The collective shortfall in the UK’s defined-benefit pension schemes has reached £242 billion.

The government has been urged to clarify the levels of lending that banks are making to small businesses.

HM Revenue and Customs (HMRC) has announced that, as from 6 April 2009, it is possible to submit self assessment tax returns online that cover earlier years.

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