Launched in 2000, Sterling Art Services specialises in shipping art and antiques. Customers include art galleries, antique dealers and auction houses. Items are shipped in custom-built packing cases, each individually packed out internally with card and foam to the precise dimensions of the piece to be shipped.

As the credit cruch continues to take hold, many thriving businesses are starting to feel the pinch in profits as the cost of operating rises, yet the need for more staff seems inevitable. Dr Lisa Turner PHD from Psycademy is warning that business owners across the country are at risk of selling themselves short by not capitalising on the extent of their own abilities before taking on extra staff and as a result may be "putting the very survival of their business at risk".

Mark Lee, a past Chairman of the ICAEW Tax Faculty has revealed that his frustrations with the tax system led him to move away from giving tax advice two years ago, despite having reached the top of his profession.

In an extended 'Comment' article in the current issue of Taxation magazine, Lee, who is a Fellow of both of the Institute of Chartered Accountants and of the Chartered Institute of Taxation, explains that his frustrations were a direct consequence of three key developments in the tax system, some of which Lee felt were in danger of bringing tax law into disrepute.