Most businesses work on the basis that they are supposed to sell on value and not price. What happens when a business is faced with the prospect of a price-only buyer?

Despite the complex and constantly changing tax laws, there is always opportunity to minimise end-of-year tax liability for your small to medium enterprise.

Investors affected by the Hanover Finance - Allied Farmers debt-for-equity swap may now be able to treat any loss on share sales as tax deductible.

There is a big difference between promises and deliverance and as a business owner this difference should never come to play.