The annual state pension is likely to rise by 4.7% next year under triple lock rules bringing pensioners within £35 of basic rate tax threshold

Core tax and structuring considerations are vital when advising landowners on development decisions and maximising use of assets, explain Naomi Stewart, head of tax at Shaw Gibbs, Tom Sater, head of energy at RO Energy, and Paul Sams, managing partner of Dutton Gregor

To crack down on identity fraud, Companies House launches online form for public to report when a rogue company has used their individual personal details and address without permission