Changes to capital gains tax and business asset disposal relief, the old entrepreneurs’ relief, could reduce what business owners retain on exit, but the run-up to a Budget is not the time to make rash decisions. Steven Edwards and Emma Reynolds, partners at Crowe, explain the key issues to consider

HMRC plans to release new guidance ‘as soon as possible’ for ISA managers about how to deal with complex new rules about tax treatment of uninvested cash held in stocks and shares ISAs

Administrators show Claire's Accessories UK Ltd collapsed owing £3.4m tax bill, separate from £1.3m claim after fall of successor business CAUKI Limited