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Climate scientists are unambiguous about the need for rapid reductions in carbon emissions to meet the aim of limiting average levels of global warming to 1.5 degrees Celsius.

The Go For It programme, the free scheme that provides advice to would be entrepreneurs was recently celebrating having supported almost 9,000 entrepreneurs over the past four years.

The human suffering wrought by COVID-19 will rightly be its overarching legacy.

Leading business advisory firm Grant Thornton has been announced as the new Associate Sponsor of the Belfast Telegraph Top 100 Companies, the must-read guide to Northern Ireland’s most profitable businesses.

There has been a lot written about the 10x economy in the last few weeks, with the usual mix of cheerleaders and naysayers that any attempt to present a new plan brings. I have written many economic strategies over the past 15 or so years so I know they are not easy to do. There is a constant challenge to try and deliver something unique when, deep down, we all know the economic weak spots are so obvious and ingrained that a rollover would do just as well.

I prefer to shop locally, and with three children who seem to get taller every night, the reopening of shops last week was a big relief (to them at least). We sat out the immediate rush on the Friday thinking the bank holiday Monday would be a bit quieter.

The latest global survey findings from our International Business Report (IBR) shows that despite the rise of automation and record global business optimism (net 58%) businesses will turn to people in 2018 to meet swelling order books.

The supply of services that are closely related to sport are mandatorily exempt from VAT if those services are provided by a non-profit making body. However, Member States may make the granting of the exemption subject to a number of conditions including a condition that the exemption must not be likely to cause distortion of competition to the disadvantage of commercial entities who are required to charge and account for VAT.

Across a number of countries, the way internationally mobile employees are taxed is being shaken-up. This follows the G20/OECD-led Base Erosion and Profit Shifting (BEPS) Action Plan recommendations set out earlier this year.

Research has shown that there has been a discernible shift by Governments in the focus of taxation from direct to Indirect Taxes. Most Governments believe that Indirect Taxes have less of a negative impact on economic growth than direct taxes and VAT rate increases are viewed as less inflammatory than income tax increases.

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