The websites of the Certified Financial Planner Board of Standards (cfp.net) and the National Association of Personal Financial Advisors (napfa.org), have membership directories, listing hundreds of advisers in all parts of the country, that allow users to search by name or location.

WSJ: Borrowers Could See Higher Interest Rates

But it added that UK public sector net debt was projected to be high by recent historical standards - still more than 70% of GDP in 2017-18.

BBC: Scotland politics

In the past taxpayers generally had to pay the IRS the total value of all their assets plus 60 times their net monthly income after using the IRS strict allowable expense standards.

FORBES: New IRS Offer In Compromise Policies