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A record number of people are paying the highest rate of income tax, but remain a fraction of total taxpayer numbers, according to latest data from HMRC.

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The Moray property market has experienced a strong start to the year with a boost to sales and an increase in demand and buyer activity, according to estate agents Galbraith.

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Audrey McIver Highlands and Islands Enterprise (HIE) has appointed a new director of energy and low carbon.

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