Court of Appeal rules against Bolt in dispute with HMRC about whether the ride hailing app is eligible to use tour operators’ margin scheme (TOMS) to avoid paying VAT

After endless hesitations, HMRC quietly updates technical guidance confirming plan to delay most of the elements of mandatory real-time payrolling for benefits in kind, except for cars and medical insurance

Report finds majority stop saving into pensions when entering self-employment, with younger workers worst affected