The number of whistle-blower reports of businesses violating rules on the national minimum wage (NMW) dropped to 2,488 in the year to 31 March 2021, down from 2,580 the year before. This is the lowest...
Loss carry-back HMRC has updated its policy paper on extended loss carry back for businesses to clarify loss carry-back allocation statements which are required only to list members of the 2020...