Tax specialists have warned that planned changes to schemes designed to encourage investment in small and growing businesses could deter some investors from taking advantage of the reliefs.

Cyber insurance should become as common a purchase for UK businesses as property insurance within the next decade, says the Association of British Insurers (ABI).

Cutting £10 billion of red tape for small businesses and freezing key tax rates are among the highlights of the new Conservative government’s legislative programme.

Chancellor of the Exchequer George Osborne has announced there will be a surprise second Budget in July.

HM Revenue & Customs (HMRC) has updated its guidance on the way it contacts customers to help them recognise “phishing” emails.