With major changes to inheritance tax for owner managed businesses due in less than a year and no final legislation yet, Stephanie Webber ACA CTA, senior technical writer at Croner-i, explains what we know so far, raising questions about the position of chargeable transfers 

Simon Massey, managing partner at Menzies talks to Sara White about M&A plans, importance of independence, recruitment pressures and the problem with HMRC

A plethora of household names have been called out for failing to pay the national minimum wage with outsourcing giant Capita, Pizza Express and Lidl in the top 10

Cheryl Sharp, CEO, Pink Pig Financials, explains pros and cons of PAYE salary, dividends or a even combination of both, particularly in light of recent tax changes

Accountex London launches FD Show to run alongside popular May exhibition for accountants

With the rollout of authorised corporate service provider (ACSP) rules and identity verification for directors at Companies House, accountants could find themselves becoming corporate gatekeepers, explains Tim Pinkney, director of professional standards at the Institute of Financial Accountants (IFA)

In a shift towards prioritising construction and care worker apprenticeships, funding will no longer be available for advanced Level 7 apprenticeships

Palma Percze, solicitor at Myerson Solicitors, explains how employee ownership trusts work from raising funds and leveraging company profits to the tax benefits

The government has added a British accountant to the Russia sanctions list for his alleged involvement in helping Russia with the procurement of shadow fleet of oil tankers

Accountants must comply with a plethora of anti money laundering and know your customer requirements, but there are ways to improve the process, says Collette Smith, chief transformation officer at SmartSearch

HMRC is warning mail order businesses to be wary about engaging with unscrupulous R&D agents claiming to be able to secure large tax breaks

The cost of water has soared by over 26% while mobile, broadband and utility prices all shot up in April, pushing inflation up sharply