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

Tax laws need to be reformed so that they are open, transparent and pose less of a burden to smaller businesses and entrepreneurs.

The cost of running a small business has fallen for the second successive quarter.

Firms have delayed paying £1 billion of VAT after reaching agreements with HM Revenue and Customs (HMRC) under the Business Payment Support Service.

The government has been advised to give serious consideration to the impact that new pension rules may have on temporary workers, employers and the flexibility of the labour market.

The government has asked the Low Pay Commission to look at the case for introducing a national minimum wage for apprentices.

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