Getting your cash flow right is vitally important to running a successful business. Get it wrong and it will cause you a massive headache. What do you do when your suppliers need paying but your customers haven’t coughed up yet?

With only 7 days left to file self-assessment tax returns it’s always amusing to read through the bizarre excuses some people have given to HMRC for late tax returns. Here are some of our favourites from over the years: