For example, at January 6, 2008, the rate was 4 per cent whereas in early June 2009 the rate of interest is zero. I will continue my look at the trading loss relief provisions next week.

A huge papier-mâché relief map of the old provinces of Suo and Nagato (now Yamaguchi) in Japan was created in the middle of the eighteenth century by Kisota Arima, an official cartographer for the ...