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Ed Mayo (Image: Co-op UK) Scottish co-operative businesses are much more likely to survive their first five years as a start-up, according to a new report released this week.

AIM finished 2016 on a high as the 38 companies that floated on the market ended the year up more than 39 per cent on average.

The first half of 2016 saw 203 business outlets closed on Scotland’s high streets – a rate of 1.1 stores per day, PwC research compiled by the Local Data Company (LDC) has revealed.

The UK Government has announced wide ranging proposals which, if brought into effect, will result in the biggest change to UK insolvency and restructuring procedures since the introduction of administrations in 2002. The proposals are aimed at contributing to an effective insolvency regime, promotin