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The Kelpies image by Beninjam200 (Own work) [CC BY-SA 4.0], via Wikimedia Commons
The Falkirk Wheel by Sean Mack (Own work) [GFDL, CC-BY-SA-3.0 or CC BY 2.5], via Wikimedia Commons
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A report by the Office of Tax Simplification (OTS) calls on the government to prioritise action to 'address long-standing concerns about the experience of smaller businesses'.
A taskforce has recovered more than £5 million by tackling dishonest dog breeders selling pups on the black market.