Good afternoon. Here’s all the news you need to know this lunchtime.

North Korea might release two convicted American journalists if the US offers a gesture such as an official apology, a US-based scholar who visited Pyongyang said in interviews released today.

The report quoted statistics from the Revenue Commissioners that show half of all income tax — e6.5 billion — is paid by the top 6.5% of taxpayers and that one-third of all income tax is paid by the top 2.5% of taxpayers, numbering just 60,000 out of the total 2.4 million income earners.