Around 8,000 Irish investors have been told they cannot access funds they have invested in a €1.26 billion German supermarket property fund for a year or more as it addresses liquidity issues following a spike in redemption requests. Ian Curran has the story.

The State has no such issues after a record haul of corporation tax receipts in November. Eoin Burke-Kennedy writes that the €10 billion taken in last month is equal to what full year corporation tax was less than a decade ago. And he analyses what the numbers mean for the Government, budgeting and wider tax policy.

That came as it published a report on accelerating the delivery of infrastructure. It was welcomed by the construction sector and the wider business community, writes Barry O’Halloran, but all caution that the State needs to adhere to clear timelines and certainty to allow them commit to big projects.