Raising finance for a start up company can be difficult at the best of times, but it can be easier if investors are protected should your company do less well than expected.

An ultra-low emission vehicles (such as electric cars, electric vans and other ultra-low emission cars with low C02 emissions) benefit from a number of tax advantages, although somewhat less so since 6 April 2015.

Tough new criminal sanctions being brought in for offshore tax evaders. Over 90 countries across the world have already signed up to automatically exchange information on taxpayers, leaving “nowhere left to hide for offshore tax evaders”,