Accounting practices with fees of on average £500,000 through to £2m are encountering difficulties in managing, developing, recruiting and retaining employees and also in providing a good working environment for their employees. Keith Underwood, managing director of Foulger Underwood, looks at the reasons for an HR vacuum at smaller firms 

Drinks giant Diageo has revealed it is challenging a £107m assessment from HMRC under the diverted profits tax (DPT) regime, which came into effect in April 2015 and is intended to counter aggressive tax avoidance by multinational companies in the UK

HMRC has announced its choice of location for its new regional hub in Liverpool, but is facing opposition from MPs and campaigners who say the planned alterations to the local landmark building will impact its appearance and remove a public amenity