HMRC penalties for PAYE late filing and late payment to remain risk-based HMRC advises VAT-registered businesses to plan for potential no-deal Brexit UK manufacturing output 'stabilised in three months to August', CBI finds Think tank urges government to use tax system to combat air pollution Chancellor states stamp duty liability won't be shifted to property sellers BRC urges Chancellor to take action on business rates Four in ten SMEs 'increasing prices as result of higher wages' MPs call for review of HMRC loan charge Government fast-tracks Spending Review to give 'financial clarity' on Brexit Campaigners urge government to introduce 'calorie tax' UK digital businesses 'struggle with complexity of tax compliance' Government seeking to end NHS pensions row Cyber-attacks on small businesses cost £4.5 billion, according to research ICAEW calls for Prime Minister to tackle 'late payments crisis' Insolvency figures reach new high CIOT, IFS and IfG urge Chancellor to 'take a new approach to making tax policy' Pensions regulator launches consultation on investment governance