chartered

Sion Roberts, a chartered tax adviser based in north-west Wales said he believed anywhere between 50 and 100 of the farmers on his own firm's books would be affected.

The research did not include heads of states or politicians, who are more likely to fly in chartered rather than privately owned planes.

Mrs Brown said she graduated in July from the University of Bedfordshire in accounting and finance and hoped to become a fully chartered accountant.

His coffin will be draped in a Saltire and put on a chartered flight from Ohrid Airport in North Macedonia.

The Foreign Office has chartered three flights to get Brits who live in Lebanon home - and a fourth is scheduled to leave Beirut on Sunday.