More companies are turning to their auditor to handle sustainability reporting assurance work due to ‘immaturity’ of market and lack of recognisable names, warns FRC

Following the February cut in the base rate, HMRC will reduce late payment and repayment interest rates from 25 February

Ria Dhillon, tax adviser at Croner-i, explains the tax position on offsetting losses against gains and the importance of defining the fund

Sophie Brookes and Debbie Shaw examine landmark judgment on shareholder rule in Aabar v Glencore case, validity of unwritten agreement to transfer beneficial interest in shares in LA Micro and failure to prevent fraud offence under ECCTA