Update:

Day: 3 December 2014

Autumn Statement: Comment

Will business relocate to a low-tax Northern Ireland and will oil tax cuts save the North Sea?

Income tax thresholds rise; cut to APD

Tax-cutting Osborne throws down gauntlet to Swinney

Wealth manager 'tackling issues'

Brewin Dolphin pays price of software system setback

Chancellor to stick to austerity budget

Osborne plans to tackle deficit and cut oil taxes