As the UK government’s temporary restrictions on statutory demands and winding up petitions are phased out, Paul Reeves and Joanne Wright, restructuring advisory at Kroll, recommend a triage approach to overcome the challenges ahead

HMRC is sending letters to the 1.3 million small businesses, including buy to let landlords and the self employed, affected by the next phase of Making Tax Digital (MTD)

Directors should be held responsible for audit failures in plans for audit reform, says the Chartered Institute of Internal Auditors in a letter to the business minister