Amy Harvey, partner, and Alexander Unal, associate, at Ontier LLP examine whether the move to introduce tougher disclosure rules on distributable profits and dividend payments, resilience statements, and material fraud will improve transparency and accountability

A director has lost an appeal against a decision by HMRC which refused his claim for a refund on stamp duty land tax, arguing that his property, which was in need of renovation, was suitable as a dwelling

A former employee at HMRC has been handed two years in prison after she fabricated child credit claims to steal almost £240,000