Results filed with Companies House show Ardmore Studios had earnings of €1.35 million in 2015. Photograph: Alan Betson

Company reports year-end profit of €865,000 after strong demand for studio space

The headquarters of clinical trials group Icon at Leopardstown in Dublin.

Irish group boosts business after takeover of US rival ClinicalRM

The annual notional rent – minus the €3,000 small gift exemption that you are allowed give to your son or anyone else – will be treated as a gift under the capital acquisition tax/gift tax rules

Dominic Coyle answers your personal finance questions

Minister for Finance Michael Noonan: “For insured motorists, this will facilitate speedier payments and a simplification of the claims procedure.” Photograph: Julien Warnand/EPA

Insurance Ireland says plan to make insurers pay 35% of third-party motor claims is ‘flawed’

Minister for Health Simon Harris: “We had seen our drugs bill spiralling somewhat out of control.”  Photograph: Brenda Fitzsimons

Agreement should help bring prices down to European average, says Simon Harris

Minister for Health Simon Harris at the beginning of construction of the new children’s hospital at St James’s Hospital, Dublin. Photograph: Brenda Fitzsimons/The Irish Times

Minister for Health says he would rather clinicians made decisions not politicians

The introduction of annual pricing reviews – rather than the price being locked in at the start of a four-year deal –  after which prices can only fall, makes sense. File photograph: PA Wire

The Government can expect savings on healthcare and ‘Big Pharma’ now has clarity

Pfizer plans to build a five-storey biopharma manufacturing unit in two phases, adding more than 34,500sq m to its current footprint on what is already one of the largest biotechnology plants in the world. Photograph:   Andrew Kelly/Reuters

US pharma giant expects to invest up to €400 million in west Dublin biopharma plant

  Telecom Éireann share   price allocation: Most of the donations to Sharegift were made by investors who lost money in the long run over the 1999 flotation and found themselves holding Vodafone shares. Photograph: Eric Luke

Small scale Telecom Éireann investors donate through Sharegift system

An Ebola burial site in  Sierra Leone. Concern Worldwide  and the International Federation of the Red Cross took over the safe burial of victims in a way which allowed family members to be present. They had previously been barred amid fears of contagion.  Photograph: Concern Worldwide

Emergency response appeals in South Sudan, Sierra Leone, Liberia and Nepal saw spending jump 29% to new high

The HEA has written to Minister for Health Simon Harris expressing its concern over what it calls the “biosimilar blocker”. Photograph: Dave Meehan

Providers of branded patent drugs and generics face off over provison in draft agreement on drug prices

 Minister for Health Simon Harris:  in the letter sent to him the Healthcare Enterprise Alliance says the pricing agreement includes “artificial pricing thresholds”. Photograph: Dave Meehan

Generics lobby warns Government new deal with Big Pharma will stifle competition

The Grange Castle plant produces some of Pfizer’s biggest drugs, including the arthritis blockbuster Enbrel and the vaccine Prevenar,  used in children to prevent pneumococcal infections. Photograph: Dara Mac Dónaill

Several hundred jobs likely to be created at former Wyeth facility in west Dublin

The average Irish shareholder had about 675 shares in Standard Life following its flotation and the subsequent issue of loyalty shares.

Thousands of Irish people entitled to windfall could lose out for good

Innocoll expects to raise about $40 million in the flotation. Photograph: Alan Betson

Firm developing products to treat postoperative pain and diabetic foot infections

Mainstay Medical chief executive Peter Crosby said the fundraising would allow the business to progress its plans to commercialise the business in Europe and the United States “and help improve the lives of millions of people who suffer from chronic low back pain”. (Photograph: Nick Bradshaw)

Irish company has won European approval of neurostimulator to treat chronic lower back pain and targeting US market

Dublin: while the corporation tax rate was just one of a number of factors, the current low rate was seen as critical for Ireland, says an ESRI study. Photograph: iStock

Changes hit Ireland harder than its European partners when securing US investment

Amryt is now focused on clinical trials on a potential therapy for a rare skin disorder called epidermolysis bullosa

Orphan drug development business was subject to reverse takeover by oil and gas group Fastnet

Vodafone has 334,342 shareholders in Ireland holding fewer that 1,000 each - compared to just 66,500 in the UK. Of the Irish shareholders 103,300 hold fewer than 50 shares.

Shares were trading in London on Friday at just over €2.96

While banks are scrupulous in letting you know that the rate on your loan has gone down (or up),  I cannot recall ever getting a letter saying you can get an even lower rate by switching to another, newer, product in the bank’s portfolio.

Plus: Can I still sell Verizon shares at special low cost?

Dr Alan Barrett: he dismissed as myths the view that health issues limit the capacity of older people to work and that older workers are less productive

Call for Government to start planning for rising numbers of older people who will be entitled to State pension

Company reports maiden Ebitda profit before exceptionals on strong sales and Kinesis acquisition

Covenants are written legal agreements made between two people and formally witnessed by a third and the person paying the funds is entitled to relief on the money at the  difference between the standard rate and their higher rate

Using the written legal agreements can also offer some tax benefits

Chief executive John Lechleiter: “We cannot afford another 10-year drought. We have survived one; we probably would not survive the next one.”

John Lechleiter has guided company through patent expiries and rejuvenated its pipeline

In most cases, not nearly enough money is being set aside for retirement

If your father’s income bottoms out, he will qualify for the State pension

Vodafone special offer: Just three weeks remain before the May 24th deadline. Photograph: Justin Tallis/AFP/Getty Images

Proposal would enable more than 330,00 Irish investors to cash out at little or no cost

Intel confirmed Ireland would be impacted by the company cuts and that employees would be notified “within 72 hours of May 4th” in relation to job losses.  Photograph: Reuters

Intel cutting 12,000 jobs globally as it struggles with falling demand for PCs

Chief executive of Alkermes Richard Pops in their Dublin offices: the firm’s  net loss  jumped to $77.4 million from $30.7 million. Photograph: Aidan Crawley

Biopharma company reports sales of $156 million, down from $161 million in 2015

The equity you have in the property certainly counts towards fulfilling your 20 per cent deposit requirement under the new central bank rules. Photograph: Kate Geraghty

You need to be very clear about where you both stand on this plan

The underlying rule for an Irish tax resident is that you are liable here for any capital gain accruing on a property sale, whether that property is in Ireland or abroad. Photograph:  Yui Mok/PA Wire

Q&A: Dominic Coyle answers your personal finance questions

Ian Read, Pfizer chief executive, said the Treasury move was accompanied by ‘much unfortunate rhetoric’

Ian Read says rules to stop inversions will create ‘permanent advantage’ for rivals

Ian Read, chairman and chief executive officer of Pfizer, and Brent Saunders, president and chief executive officer of Allergan. This week’s announcement was seen as being directed particularly at the Pfizer-Allergan deal. Photograph: Michael Nagle/Bloomberg

Except for the firms involved, few in the US or Ireland benefit from inversion deals

Consumers face another increase in premiums for home and motor insurance after a European Court of Justice ruling.

EU court judgment means insurers face higher costs

Revenue operates in a pragmatic way: there is little point investing tens of thousands of taxpayer euro in an investigation that would yield just a fraction of that amount

There are really two questions here. How far can Revenue go back? And how far do they generally go back?

Regeneron’s Jeff Landry: “The Dublin base gives the company insight into the European marketplace.” Photograph:  Conor McCabe Photography

Biopharma hopes new drug will provide a breakthrough for skin condition

Following the recent Verizon offer to sell old Eircom shares, Vodafone has opened its own “low-cost” dealing window. Photograph: Justin Tallis/AFP/Getty Images

You need to ask why you would further concentrate your investment in telecoms

Mark McCloskey: much of his early career was with Denis O’Brien’s Esat Telecom at a time when it was a proving ground for a whole generation of future Irish business leaders.

Eureka moment led to service that could improve clinical experience for patients

Oneview Healthcare founder and president Mark McCloskey

Dublin-based group valued at €140m becomes first Irish company to list on the Australian Stock Exchange

The bottom line is that, in general, it is the donor who pays gift tax under US law

US tax law is complex and the Internal Revenue Service will be on your case

Ikea has committed to paying the living wage to its Irish staff. Photograph: Getty Images

Jump comes as sales at flatpack giant climb 17%

Victor Grifols, president and chief executive of Grifols.Photograph: Alan Betson / The Irish Times

New albumin purification plant to meet growing demand comes just months after formal opening of Dublin operation

UK property is subject to a  new capital gains tax regime for non-residents selling property they own in the UK. Photograph:  Yui Mok/PA Wire

Will I have to pay tax on the profit, given that this UK property is my only owned property worldwide?

Prof Jane Farrar from Trinity College Dublin: she and Prof Peter Humphries and  Dr Paul Kenna  have spent over 20 years looking at the form of inherited blindness known as retinitis pigmentosa. Photograph: Aidan Crawley

US biopharma group Spark Therapeutics buys Dublin-based Trinity spin-out Genable Technologies

Medtronic chairman and chief executive Omar Ishrak. Photograph: Reuters/Brendan McDermid

Company still integrating Covidien after $49.9bn corporate inversion that moves domicile to Ireland

Verizon: you are entitled to offset any loss from selling your shares against any capital gains that arise this year or in the future before you incur any capital gains tax bill. Photograph: Mel Evans/AP

Over 40 per cent of Irish Verizon shareholders sold before the special offer closed

Sales at the Nestlé subsidiary jumped by 10 per cent to $525.8 million in 2014. Photograph: EPA

Sales at Askeaton-based Wyeth Nutritionals top half billion-dollar mark as China market booms

Irish pharma company Amarin has reported a 62 per cent rise in fourth quarter sales of its sole drug, Vascepa.

Costs, including ongoing R&D, means the company reports loss of $21.9 million for the quarter and $115.2 million for full year

Med 1 allows you to claim tax relief against income tax already paid through the PAYE system and it is particularly valuable for nursing home costs because you can claim relief at your highest rate of tax

Mother gave all of us a gift but I am paying her nursing home fees. What does Revenue need to know?

Vodafone shareholders would have got one Verizon share for roughly every 39 shares  owned in Vodafone. Photograph: Bryan O’Brien/The Irish Times

Computershare has sent letters to shareholders with fewer than 1,000 shares

Many got their shares when Vodafone – which bought Telecom’s Eircell mobile business in 2001 – sold its US business to its joint venture partner Verizon in 2014. Photograph: Shailesh Andrade/Reuters

Tens of thousands of Irish investors with handful of shares will have them transferred to US

Pictured  in Loughrea, Co Galway is  Michael Burke (MD, Chanelle Group). Photograph: Michael Dillon

Chanelle €70m, 150-job expansion is founder Michael Burke’s biggest move to date

Chanelle Group, founded by Michael Burke, is to create  175 jobs in a major expansion of its operations.

Irish-owned Chanelle Group is making a €70m investment as it looks to break into US market for generic drugs

 Vodafone: The share price has been dropping recently. Photograph: REUTERS/Shailesh Andrade/files

Prices have been falling, but could improve when trading opens on February 23rd

 Sigmoid Pharma founder Ivan Coulter said the Freund acquisition “will enable us to advance our lead programmes”. Photograph: Alan Betson

Transaction will see company acquire a manufacturing plant in Tullamore

Vodafone has moved to reassure Irish investors that they will not lose out after it emerged that many would fare worse under its low-cost dealing option than if they had used an already available online alternative.

Irish investors told they will not lose out amid criticism of new option

The multinational group has 334,342 small Irish shareholders on its register, each owning fewer than 1,000 shares. Photograph: Ina Fassbender/Reuters

Telecoms group to offer special dealing service to allow investors to sell their stock and exit

Vodafone and Verizon shares can be traced back to  original purchase of shares in the Telecom Éireann (Eir) flotation in 1999, being discussed here with  then minister Mary O’Rourke in the centre. Photograph Paddy Whelan

The telecoms company is offering Irish investors the chance to sell cheaply

 The Vodafone shares are a legacy of the then Fianna Fáil/Progressive Democrat government’s great experiment in shareholder democracy under minister for communications Mary O’Rourke. File photograph: Bryan O’Brien

Almost 335,000 Irish people were given shares in phone company 15 years ago

While one might expect shares trading in London to do so in sterling, Verizon trades on the London exchange in dollars. Photograph: Reuters/Dado Ruvic

The low-cost dealing option for these shares expires on February 17th

Fyffes shareholders have received one share in each new spunout venture for every share they owned in the original Fyffes. Photograph: Simon Dawson/Bloomberg

Q&A: Dominic Coyle answers your personal finance questions

The general view in the UK is that student loans are about the cheapest money a student will ever borrow and available lump sums could be better used to help them get started, including possibly as part of a mortgage deposit

Can I get tax relief for paying off son’s UK student loan?

It was very common for couples to buy homes together only to find subsequently that the relationship didn’t last. Photograph: Kate Geraghty

Either one party buys out the other or they sell the property and pay back the mortgage loan

HydroxyColl can be used to improve bone structure for people suffering with osteoporosis

SurgaColl Technologies has just received European approval to market its first product

Average Irish managed fund delivered growth of 9.3% last year despite losses in December

The most recent update says that about 14,600 people who held between one and 10 shares in Verizon have  now sold out.  Photograph: Sean Gardner/Reuters

The biggest issue for shareholders is that the address on the share register may well be out of date.

Most Irish shareholders hold only a handful of stock in the US company but could incur significant costs if they retain ownership (...)

People are allowed to claim tax relief owed from previous years but there is a four-year limit to back-claims.

Four-year deadline means money from 2011 must be claimed by December 31st

 The cost to the exchequer of State pensions is expected to increase substantially over the lifetime of the current workforce. Photograph: John Cogill/ Bloomberg

Raising retirement age and changing pension indexes suggested as possible options

Michael McKenna, chairman, and John Fox, chief executive, at the Merrion Pharma egm. Photograph: Cyril Byrne

Merrion will use the proceeds to pay off $5m loan from Irelandia Investments

The United States’ Inland Revenue Service (IRS) imposes a 30 per cent withholding tax on dividend inTome from US-listed shares held by people who are not tax resident in the US

Also, how does inheritance tax work where the parents are divorced?

Demographics, low interest rates and volatile markets threaten to undermine governments’ attempts to reform pension sector

The new test was developed at Belfast’s Royal Victoria Hospital with 	funding from the UK’s Meningitis Research Foundation and Northern Ireland’s NHS Trust, and licensed exclusively to HiberGene

HiberGene Diagnostics says testing procedure to deliver results within an hour

There is nothing to stop you paying a lump sum against your son’s mortgage. Photograph: Rui Vieira/PA Wire

What are the tax implications if I want to give a lump son towards his mortgage?

Among semi-States, CIÉ has the biggest deficit at €702 million, up from €418 million a year earlier. Photograph: Bryan O’Brien

Low bond yields pushed deficit in 25 of the biggest schemes up by more than 50 per cent

Aer Lingus has been sold to IAG – the owner of British Airways and Spanish flag carrier Iberia – and it has exercised its right to buy out any remaining shareholders. Photograph:  Reuters/Cathal McNaughton

What should a former Aer Lingus staffer do with his shares in the airline?

In Ireland, Pfizer will post-merger pay a  12.5 per cent tax rate on any international income routed through the new Dublin operation. Photograph: Brendan McDermid/Reuters

Pfizer $160bn purchase of Allergan will see firm move HQ to Dublin

Pfizer CFO Frank D’Amelio made the point there was little crossover between the two companies, meaning that they were “complementary”

Integrating two companies with wildly differing corporate cultures will be far from straightforward

Ian Read, chief executive of Pfizer, and Brent Saunders, chief executive of Allergan. Photograph: Michael Nagle/Bloomberg

Deal makes Ireland home to the largest pharmaceutical company in the world

International Monetary Fund director Christine Lagarde. Photograph: Cyril Byrne

Reduced investment property returns could dissuade construction, agency warns

Victor Grifols at the official opening of the Grifols site at Grange Castle Business Park, Dublin. Photograph: Alan Betson

As healthcare firm opens plant, chief executive says he can see potential for expansion

Irish facility one of four being shut by cancer drug specialist worldwide, citing overcapacity for modern biologics manufacture

If investing in upgrading, refurbishing or redecorating your home is what you wish to do, the ARFs allow you the flexibility to do so

Is it wise to cash in pension funds to do up our home?

 Vodafone: return of value payments still an issue.  Photograph: Chris Radburn/PA Wire

Readers’ questions answered on return of value payments and investments for children

The Dow Jones electronic ticker at Times Square in New York. Photograph: Shannon Stapleton/Reuters.

Over 200,000 people got shares in US firm after Vodafone deal

A man walks past Pfizer’s world headquarters in New York. The group is reportedly holding talks with Allergan on a possible merger

Takeover could offer tax advantages given that Allergan is based in Dublin

Nuritas  was founded by Trinity-trained mathematician and bioinformatics specialist Nora Khaldi.  Emmet Browne, former regional president of Pfizer was appointed chief executive earlier this year.

Firm uses data mining to discover molecules with potential for life sciences

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