1.   As trade in services soars, taxmen will find it harder to keep up with clever finance directors.

2.   But restaurants sometimes find it harder to peddle sweatshirts than swordfish.

3.   Even now I find it harder to conjure up memories of Kennedy, harder to fall back under that inexplicable spell.

4.   Labour is finding it harder than expected to get rid of the nursery voucher scheme.

5.   Recent studies have shown that women find it harder than men to give up smoking.

6.   SMOKERS will find it harder to adopt children under two under guidelines published yesterday.

7.   In other words the people who are performing well already will find it harder to make erm a significant inroad into that.

8.   Although Kim is prohibited by law from running for a second term, he may now find it harder to govern in his final year.

9.   American authorities hope the steps will help deter corruption in developing nations because political leaders will find it harder to channel illicit wealth into ordinary investments.

10.   And we found it harder to think of him as our hero.