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Leading bodies have issued guidance on the implications of the coronavirus pandemic for pension scheme financial reports and audit. The guide has been prepared jointly by the Institute of Chartered Accountants in England and Wales (ICAEW), the Institute of Chartered Acc

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A prayer book signed by Mary Queen of Scots is due to go up for auction this summer with an estimated sale price of up to £350,000. 

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A joint venture owned by property entrepreneurs Bruce Linton and David Cameron has acquired north-east housebuilder Scotia Homes for an undisclosed sum. The Ellon firm said it had been acquired by Camlin Group, with the size of the majority stake also undisclosed.

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