The company running The Square shopping centre in Tallaght returned to the black last year.

Property developer Noel Smyth waives €4.56m owed to him

CRH is to offload its share in a builder merchanting chain in France by the end of this year. Photograph: Brenda Fitzsimons.

Index heavyweight CRH one of the big Iseq movers of session, closing up 2% at €18.35

Financial services companies operating in Europe could now see their VAT bills soar as previously VAT-free services will be subject to the tax, at rates of between 15 and 27 per cent.

Services supplied between a group’s headquarters and branches to be subject to tax

According to Fyffes, the choice for Chiquita shareholders is to either sell now for $13 a share or vote for a merger with an “illustrative value in excess of $21 per share in 2016”. Photograph: Simon Dawson/Bloomberg

Investor presentation highlight merits of proposed $526m all-stock deal

The Central Bank: “In some firms, financial reporting to the board and senior management did not include details of regulatory returns.”  Photograph: Matt Kavanagh

Opinion: Central Bank finds regulatory reporting shortcomings in many firms

A Toyota RAV4  at the Moscow International Auto Salon. Photograph: Andrey Rudakov/Bloomberg

Fifteen dealers and garages file complaint with Competition Authority

Bank of Ireland chief executive Richie Boucher: cancer was diagnosed following a routine check-up earlier this year and he informed staff at Bank of Ireland of the diagnosis in July. Photograph: Dara Mac Dónaill

Chief executive underwent surgery last month to remove cancerous tissue from his colon and bowel

Upgrade of Ashford Castle has included new roofing, windows and electrical systems, and the installation of air conditioning

Revamp of the 350-acre estate began in January this year

Kickstarter categories include film, design, music, journalism and games. Photograph: Getty Images

Services being offered to Irish creators as part of a European expansion plan

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