What is the ‘three-martini lunch deduction’ Congress agreed to and why are Americans so furious?
‘There is no real evidence that the deduction increases actual spending at restaurants,’ says Georgetown law professor
‘There is no real evidence that the deduction increases actual spending at restaurants,’ says Georgetown law professor
Some countries already easing restrictions ahead of Christmas, but others reinstating lockdowns after new variant of Covid-19 found
People in Ebbsfleet and Warrington are worried by the development of inland border facilities on their doorstep. They tell Rory Sullivan about their concerns
‘I was in the wrong, I’m kicking myself, and I’m sorry’, first minister says
It’s a comparatively small industry but the fishing industry is one of the final outstanding issues still to be negotiated in the Brexit talks. Sean O’Grady explains why it’s so controversial – and why, in the end, no one will be happy with the outcome
Disruption has caused a 'terrible toll
Move puts LA County in line with recent Supreme Court decisions, but at odds with California’s raging pandemic
Editorial: No one now can be in any doubt about how vital the channel ports are to commerce for both the UK and the EU
Eric Coomer forced into hiding by right-wing claims about voter fraud
President-elect Joe Biden says it will take months to roll back some of President Donald Trump’s actions on immigration
Mr Reed authored a report calling for raising the retirement age and cutting Medicare and Social Security
Reporting on international affairs suffers without correspondents on the ground, writes Borzou Daragahi
Former PM urges government to drop strategy of offering jab to most vulnerable first to instead treat ‘those doing the spreading’
The Trump administration has overhauled the country’s widely criticized, 29-year-old framework to eliminate toxic lead from drinking water
Entrepreneur says Tim Cook refused to meet with him
The North Carolina Supreme Court says it will remove portrait from its courtroom of a former slave-owning chief justice who once defended slavery through his court rulings
A 4-1 defeat against Man City in the Carabao Cup knocked yet more confidence out of the Gunners
And the ridiculous reasons why
Arsenal 1-4 Man City: Goalkeeper’s dreadful mistake spelt disaster for the Gunners
The biggest piece of San Diego’s sports history is slowly being knocked down and ground to bits
The president has been out of sight, but is still very visible on social media
Arsenal 1-4 Man City: Jesus and Lacazette trade headers before City ran away with the win
Tom Hanks plays a gentle man whose quiet and itinerant life is interrupted by the arrival of a girl in the film “News of the World.”
Critics online wondered why making the poor comfortable was such a bad thing
With the elderly and frontline healthcare workers prioritised, many will have to remain patient