Greg Vincent, partner at Morr & Co LLP considers the tax pros and cons of using employee ownership trusts (EOTs) as an exit strategy for LLPs and accountancy firms, despite rise in rate of capital gains tax

Private equity backed Moore Kingston Smith in merger with Moore South, adding nearly 100 staff across south of England

Plan for salary sacrifice cap on pensions creates widespread uncertainty for employees as more than one in 10 companies already decide to end use