Business tax

A business group is pushing for automatic rate relief for small firms to become law.
The European Commission has put forward plans exempting small companies from having to file audit reports with national authorities.
Changes intended to simplify corporate tax for smaller companies will have the opposite effect and will add to the burden of tax compliance, the Institute of Chartered Accountants of Scotland (ICAS) has argued.
HM Revenue and Customs (HMRC) has created a series of short online video guides aimed at helping small and new businesses understand the tax issues facing them.
Small firms have been the victims of fraudulent emails purportedly sent by HM Revenue and Customs (HMRC).

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