Thousands file tax returns over Christmas

Around 5.5 million returns to be completed before 31 January.

Dates and deadlines for January 2019

Key dates to remember from 2 January.

Businesses get to grips with apprenticeship levy

Directors call for levy to include other forms of training.

R&D investment grows to £23.7bn

Spending on innovation at highest point on record.

AIA rise ‘may bring only complexity’ for SMEs

Higher allowance could create complexity for 97% businesses.