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The latest tax, employment, business and economic news affecting firms and individuals alike. Updated each day.

Retail footfall slips amid Omicron concerns

Shoppers limited their in-store trips to avoid COVID variant.

HMRC waives late self-assessment penalties by one month

Interest remains payable from 1 February.

Over 31,000 self-assessments filed over festive period

2,828 individuals used Christmas to file their tax return.

30% of small firms in late-payments struggle

One in ten say late payments threaten their business.

New post-Brexit customs rules come into force

Companies trading with the EU face stricter rules.

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