We've already had two Finance Bills this year and we're now being promised a third; these, together with new tax cases mean yet another huge raft of tax changes that will affect everyone from multinational groups to individuals.

For SME owner-managers, these changes create significant uncertainty as often these types of business don't have in-house tax teams to help them keep up to date. And keeping up to date is essential if business decisions are to be based on all possible variables - including tax.

Having regular conversations with tax advisers who specialise in advising SME's can take this headache away; an exploratory conversation about possible future plans can identify potential tax problems - and benefits - and find ways of ensuring that  business opportunities can be maximised in the most tax efficient way.