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Nick Learoyd considers the forthcoming ABS regime, which is set to change the entire legal marketplace.

Good decisions are key to great businesses. Alex Martinez offers some advice on making the right choices.

With many universities announcing plans to set fees close to the new £9,000 a year limit, some families are facing a huge bill for their children’s education.

Steve Gilroy says now is the best time to start planning your exit. While most business owners spend years or decades building up their business, the majority will spend only a few months, or just weeks in some cases, preparing for the sale of their biggest asset.

Mark Garnett discusses the need to focus attention away from traditional export markets as a strategy for economic recovery.

Given the degree of concern surrounding the systemic risk posed by the Eurozone crisis (endangering both the global banking system and economy).

Markets had a torrid time in the third quarter and exhibited enormous volatility. The reason for this was that they had to contend with two powerful and simultaneous headwinds.

Tom Squire and Martin Connolly discuss how new legislation is making the UK a more attractive domicile for UCITS funds.

Actual payments are currently being calculated in Scotland and Wales for 2009, with payments starting to be sent to farmers from December.

Guy Rigby looks at ten of the key issues investors will be considering when they meet you or read your business plan.

The sale of a business is often the ultimate goal for business owners.

The 2012 Budget proposed that, with effect from 6 April 2013, the maximum amount of aggregated unrestricted reliefs that an individual can claim will be capped.

The income tax advantages in making 'cash' donations to UK charities under Gift Aid are widely known.

Following the Chancellor's initial plans in 2010 for the removal of child benefit for higher rate tax payers, the 2012 Budget statement confirmed that, with effect from 7 January 2013, child benefit will be clawed back, partially or fully, where one of the parties in the family has income for the year which exceeds £50,000.

Our Assurance and Business Services team undertakes projects for not-for-profit and charitable organisations reaching far beyond traditional audit and accountancy services.

Higher earners at risk of exceeding the lifetime allowance should act now before it's too late. The reduction in the lifetime allowance from £1.8m to £1.5m from 6 April 2012 means thousands of pension investors could end up with a 55% tax charge on benefits over this amount unless they take urgent steps to register for 'fixed protection' before this date.

Through the implementation of tax planning procedures, our Property team in Bristol helped a client reduce a potential liability – saving more than £27m.