Investors brace for capital gains tax increase.

Employers must meet the criteria to avoid penalties.

Provisional claimants are urged to make valid claim.

Clearance service withdrawn with immediate effect.

Service levels have a negative impact on productivity.

Government revenue hit £392.5bn between April and September 2023.

Professionals also warn that commencement date is too soon.

Business group urges Government to rethink R&D reforms.

Basis period reform introduced in April 2023.