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The Financial Conduct Authority (FCA) has today proposed changes to further enable retail investors to invest in patient capital through unit-linked funds. The FCA is also exploring how UK authorised funds can be used to invest in patient capital.

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Buccleuch Property has sold the iconic 55 Degrees North building in Newcastle upon Tyne. The mixed use property, comprising 165 apartments, two floors of commercial offices, a restaurant and bar, has been purchased by GVA on behalf of a private client at a price reflecting a net initial yield of 8.5

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Stephen Oates, tax director at French Duncan, warns that business owners should take care that they don't make employees liable for additional tax and National Insurance by giving gifts at Christmas. HMRC has decided to make gifting as complex and thankless as possible to ensure that, regardless of

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