A painting and decorating business has won an appeal at the Upper Tribunal against HMRC over an £800,000 loan made to a director through an employee benefit trust

A major overhaul of local audit has kicked off with the launch of a consultation on government plans for a powerful new statutory regulator, compulsory audit committees and tougher oversight after years of chaotic performance and backlogs

A career civil servant and head of the civil service in Scotland, John-Paul Marks, is set to take over as head of HMRC when Jim Harra retires in April