With economic activity picking up, many small to medium sized businesses are re-assessing their banking relationships.

Under the current legislation, it is easy to swap between the Herd Scheme and National Standard Cost (NSC) livestock valuation methods

Offshore bank accounts are coming under increasing scrutiny by the Inland Revenue Department, writes RICHARD ASHBY

Taking up cycling has seen Gilligan Sheppard partner RICHARD ASHBY lose 20 kilos while regaining his competitive streak to take on the toughest one day cycle event in the southern hemisphere.