Chartered accountant hit with £78,600 sanction after ‘completely unacceptable, offensive, hurtful and vindictive’ emails to solicitor 

Plans to criminalise ‘reckless untrue statements’ in direct tax cases heavily criticised by tax advisers and lawyers, warning HMRC ‘can’t define the type of behaviour’ it wants to criminalise

Companies warned to file CT600 company tax return on time or face an HMRC penalty as amendments set to go online only