Rebel shareholders in Shell have claimed victory in their fight to escape a hefty tax bill following the unification of the oil group. About 400 UK investors refused to accept an offer from Shell to sell their shares in its former Dutch parent company because they would have to pay 40 per cent capital gains tax. That threat was lifted yesterday when Shell announced it was offering a loan note to the UK rebels that can be exchanged for new "A" shares in the group without tax implications.

WEB SEMINAR: A seminar to help businesses maximise their market share through the Internet is being held on Friday, October 7 at Darlington Football Club, from 8.30am to noon i2i Business Solutions will demonstrate that effective marketing on the web can increase market share. For a place, call (01642) 581731.

For sale: Heinz is to sell its frozen and chilled food business, which employs 2,300 workers in the UK and Ireland.