IT’S December once again and, except for the keen festive decorators who start post-Halloween, most of us will now be addressing the challenging task of untangling the fairy lights.

AMIDST the backdrop of COP28 in Dubai, where countries are seeking to mitigate the impact of a changing planet, closer to home we are making our own strides in achieving net zero; in our case here in Northern Ireland it is the market which is leading the charge more so than the government.

THE tradition of Small Business Saturday was adopted by us from our American counterparts in 2013.

THE latest NI Enterprise barometer was launched to key stakeholders at The Dunadry Hotel last week just hours after the Chancellor’s Autumn Statement.

SIGNIFICANT infrastructure investment is essential for Northern Ireland to achieve its goal of net zero and decarbonisation Professionals working across the built environment sector must be mindful of the legal considerations when planning the installation of "green" infrastructure and should ensure that appropriate legal advice is sought at an early stage.

THERE is a pivotal principle that underscores the relationship between business insurance policyholders and insurers – the duty of disclosure.

MORE than 1.4 million people in the UK, including tens of thousands in Northern Ireland, will have had the joy of coming out of the security of a fixed rate mortgage into a tornado of hiked variable rates, often wondering if the weather was going to get worse.

LAST month, Irish Times journalist Cliff Taylor captured something of the essence of our times, at least from a financial perspective, of how changing living standards affect different generations in different ways.

CHANCELLOR Jeremy Hunt’s decision to cut national insurance rates in the Autumn Statement will help workers in Northern Ireland still suffering from high mortgages, food and energy bills.

SOME of the most interesting people I know are accountants.

AS we all gear up for Christmas, the busy shopping period, the season of staff nights out, family gatherings, and festive pints, it is worth remembering the cornerstone on which this whole season depends - the hospitality industry.

THE UK Government published its Digital Markets, Competition and Consumers Bill earlier this year in an effort to arm the UK Competition and Markets Authority (CMA) with new powers to regulate digital markets and those companies who operate in that sphere.

IN A previous column, I mentioned the benefit of making gifts to children during the parent/grandparent’s lifetime.