Changing times

Change! It's never easy. Supermarkets are always changing their layout and just as you've got used to the latest one they change it again.

In fact tax is a case in point. Consider dear old taper relief which was introduced back in 1997 by then Chancellor of the Exchequer Gordon Brown to replace indexation (for personal gains).

After myriad tweaks and improvements what does Alistair Darling the new Chancellor do in his first pre-Budget report but do away with it. Just when we've all more or less got used to it.

C'est la vie

Change occurs a lot in businesses too often seemingly in phases. The big four after all were not so long ago the big five and before that the big six.

A mid-tier firm which is seeing a lot change is Tenon. It has acquired...