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The latest tax, employment, business and economic news affecting firms and individuals alike. Updated each day.
Unemployment increased to 5% in the three months to November 2020.
Fines to kick in after 28 February 2021.
The proportion of borrowing £1,000 or more increased to 45%.
Taxpayers could face fines totalling to £250 million.
50,000 small firms close every year due to late payments.