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Sean Farrington speaks to business owners who've decided to close their doors, as figures show the number of insolvencies in December was a third higher than the year before. A North Sea oil and gas giant says its "reassessing its future activity" in the UK because of the government's windfall tax, with possible job cuts on the way. Plus, new stats show 11 of the top 20 richest football clubs are in England - but what makes the Premier League such a moneymaker?