The largest accountancy institute in the country is cutting costs with nearly 147 staff put at risk of redundancy by ICAEW, with letters sent to 17% of employees

Just half a million people pay a third of income tax and capital gains tax (CGT) with 100 of the ultra high net worth individuals shelling out £4.11bn in a single year

Sophie Brookes and Debbie Shaw examine decision on directors’ loans and documentation in Manolete Partners, and warranty and indemnity claims in Learning Curve, plus implications of failure to prevent fraud offence and plans for new Pisces trading platform for smaller companies