Trainee numbers continue an upward trajectory with over 21,000 people studying for accountancy qualifications, while apprenticeships account for nearly half of training at the Top 75 firms, reports Philip Smith

Structures and buildings allowances (SBAs) can be claimed for expenditure incurred on the construction of commercial buildings. Stephen Relf, deputy content manager – tax, Croner-i, explains how to claim the tax relief  

Auditor reports have become too long and contain too much standardised and boilerplate disclosures