Here are the top business stories making the headlines in the morning newspapers.
Higher earners could be Swinney's target
The Scottish Government is expected to target the country's higher earners today when it unveils its tax and spending plans for next year.
Finance Secretary John Swinney said his Budget would include "decisive action" to tackle the cost-of-living crisis.
The BBC says this is likely to include cutting the threshold at which people start paying the top 46p rate of Income Tax from its current level of £150,000.
There has been speculation that middle earners may also need to pay more.
Warning over green industries
The UK has five years to secure investment in green industries or risk missing out forever, a think tank has warned.
Energy Voice says centre-right think tank Onward thinks the government should provide cash incentives for green manufacturing businesses to set up in Britain.
It warned that the country was already "rapidly falling behind the EU", where nations offered incentives for electric car and battery manufacturers.
Cost of drinking goes up
The cost of going out drinking in the UK has increased ahead of Christmas, with wine, gin and whisky prices rising.
The BBC says all alcohol prices rose last month at pubs, restaurants and cafes, with the cost of bitter and lager also up.
The amount you pay for a night out is now increasing at its fastest rate since 1991, official figures show.
Speeches a big earner for Boris
Boris Johnson has made more than £1million from giving speeches since leaving No.10, parliamentary records show.
The former prime minister was paid £754,000 for three speeches in America, India and Portugal last month, according to the latest register of MPs' interests.
It comes on top of £276,000 he made from a speech in October.
The BBC says the records also show he and his family have continued to receive accommodation from Tory donor Lord Bamford.
Security rules to be relaxed
Some security rules on liquids and items such as laptops in airport hand luggage are set to be scrapped.
The UK Government has set a deadline of June 2024 for most UK airports to install new high-tech 3D scanners which show more detailed images of baggage.
The changes will see the 100ml liquid rule increased to two litres and mean passengers won't need to remove electrical items from bags at security.
The BBC says a previous installation deadline was pushed back due to the pandemic.
Passengers are currently required to remove items such as tablets, laptops and liquids from their hand luggage while going through security checks at airports.
Liquids, such as sun cream, shampoo or toothpaste are required to be 100ml or less and must be in a clear plastic bag.
The limits have been in place since November 2006 and their introduction marked the end of a ban on liquids in the cabin imposed three months earlier, when British police said they had foiled a plot to blow up as many as 10 planes using explosives hidden in drinks bottles.
Supermarket boss wants to be PM
The managing director of the Iceland supermarket chain has told the BBC that he would like to be prime minister one day.
Richard Walker is on the Conservatives' approved list of parliamentary candidates but has not yet been selected to stand to be an MP.
He said that politics "needs more people from outside the Westminster bubble".
Mr Walker has been vocal on issues including the cost-of-living crisis.
He has previously spoken about the impact of rising prices on his customers, saying some have been forced to resort to food banks.
Asked if he fancied being prime minister one day, Mr Walker, whose father founded the frozen food chain, said: "Of course. I think any anyone who says they don't is lying."
On what would make him a good candidate for the role, he said that politics needed people "who know what it's like to have to pay the wages on a Friday and with real-life experience".
He said Iceland was a "barometer of Britain", with nearly 1,000 stores across the UK and five million customers.
"I see and feel and hear a lot of the issues that are faced every day. And I want to help."