New rates for use of company cars from December 2021.

Companies failed to pay £2.1 million to 34,000 workers.

One in five employers are likely to make redundancies.

Business owners are uncertain where staff will work.

HMRC also implies working parents might be better off using tax-free childcare.

National living wage now includes 23 and 24-year-olds.

Employee contributions increased by 12% in Q3 2020.

4.7 million people furloughed on 31 January 2021.

Chancellor announces more support measures for UK businesses.