Merrion Pharmaceuticals chief executive John Fox. Photograph: Eric Luke

Elan spin-off re-emerges with impetus behind prospective therapy for breast cancer

Managing tax on gifts and inheritance

Amarin told the market the US Food and Drug Administration’s office of new drugs had denied its appeal of the decision to withdraw approval of its Anchor clinical trial, designed to expand its market for Vascepa by including patients with lower but still elevated levels of blood fats.

Regulator shuts door on plans to extend market for Vascepa

Inheritance tax is levied on the recipient of the inheritance and not on the estate

Graph points to upturn in art sales at RHA.

Sales jump 28% at annual exhibition after five-year slide in investor demand for new work

Students on UCD campus: The bottom line is that you will not be eligible for any tax relief in respect of the cost of college entry paid by you for your grandchild.   Photograph: Frank Miller

Successive governments have been unable to resist tapping the wallets of third-level students

Q&A: Dominic Coyle answers your personal finance questions

With an investment club you need to decide the rules before starting

Get the structure right, make sure it is watertight and that everyone buys into it

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