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One woman's wardrobe clear-out could prove far more lucrative than a trip to the charity shop, with a collection of luxury designer accessories expected to sell for up to £40,000 at auction.

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Changes and clarity are needed to create and keep the next generation of Bransons, Dysons and Bartletts, according to Praveen Gupta, UK head of tax at international accountancy and business advisory group Azets. The tax system is crushing entrepreneurs and needs to be changed if we want more people

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Former Virgin Money chief executive Dame Jayne-Anne Gadhia has been named as the government's preferred candidate to chair the Financial Reporting Council (FRC), placing one of the UK's best-known banking figures at the helm of the accounting watchdog. The chartered accountant, who led Virgin Money

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Paul Trainer has been appointed editor of ScottishNews.com, part of Hero Media & Entertainment, ahead of a major relaunch of the site later this summer as a video-led, pan-Scottish digital news platform. Mr Trainer joins the title from GlasgowWorld, where he played a key role in delivering local

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A Tyrannosaurus rex skeleton expected to fetch up to $30 million is set to go under the hammer in New York this week, offering deep-pocketed collectors the chance to own one of the world's largest and most complete examples of the prehistoric predator.

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