"They are being threatened with the closure of their business if they refuse to take part, " the agency said.

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Like Mr Bird, Mr Buckle had announced several months ago that closure of his business was a possibility come January.

BBC: Scotland

Managing director Robert Sinclair said no viable alternatives to the closure of the business had been identified and they had not been able to sell the business as a going concern.

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"It's affected the restaurant big time because we had to cancel 800 people because of the closure but in terms of the business and people wanting to come in then no, " he said.

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"But every business closure eliminates the jobs of the people who worked there, " says Mr. Shane.

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Some shops in the town have already reported a downturn in business as a result of the Hall's closure.

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Thomas Cook said plans to stabilise the business in the UK were now complete, with the closure of 149 shops contributing to significant cost savings and an improvement in profit margins.

BBC: Thomas Cook sees losses widen on higher fuel costs

The closing stores will remain open for business as usual and customers will be given advance notice of closure so that they can return items beforehand.

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The Welsh Development Agency owns the site and intends to build a hi-tech business park to recoup some of the 250 jobs lost by the closure of KTH.

BBC: The plan hopes to regenerate the economy of Llanidloes

As for business, in the short-run it will lose more from the closure of tax loopholes than it will gain from the planned gradual cut in ultra-high corporate tax rates.

ECONOMIST: Germany