Accountants cannot afford to make ethical mistakes but it happens more often than you think. Jonathan Barber, executive director at the Institute of Financial Accountants, looks at how to address ethical dilemmas with practical examples, tips and advice

Stacie Cheadle, Croner-i technical writer, looks at what employers can do to ensure they are meeting their obligations when it comes to employee annual leave

The director of four companies opened all within a short space of time falsified VAT returns to claim back almost £400,000 from HMRC but has been issued liability notices to repay the debt