Move will offer greater flexibility to some pensioners – but others will pay more tax

Under agreement, Patrick Whelan of Ennis to pay €50,000 to creditors in 12 weeks

Service secured €25m funding a year ago, the highest ever Series A for an Irish software firm

Banks risk prompting compliant borrowers stopping payments if seen as easy on debt

Under the Dublin City Development Plan the property is zoned for residential use

Carlton Hotel and Spa made a profit last year and comes with 19 holiday houses

Store closures, property tax, banking charges, Michael O’Leary’s act of contrition, two Ulster Bank system failures, the arrears crisis: consumers had plenty to keep them exercised in 2013

Price paid by MV Magnier is highest paid this year at any such sale in the world

Apology did not say he had been factually incorrect

Jim Stafford made an offensive suggestion that some professionals need different standards of accommodation regardless of their financial standing

Agency denies it will allow solicitors and consultants to retain houses they cannot afford

Agency denies it will allow solicitors and consultants to retain houses they cannot afford

Those in financial trouble can start insolvency process now