If your child is employed by your business while in full time further education, they could be earning £15,480 per annum tax free as an employee scholarship as well as their personal allowance of £7475.

In 2008 the UK government published its Pensions Act setting out in law the pension reforms designed to address a pensions crisis threatening to cause financial hardship to a generation of workers.  The pensions crisis is the result of an ageing population, longer life expectancy, inadequate saving for retirement and decreased pension fund value following a period of financial instability.

T-Mobile's survey of 2,000 small business owners showed spouses and partners (51%) were preferred to accountants (22%), trade bodies or other local businesses (3%) and bank managers (2%).