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John Cullinane The Government’s u-turn over the National Insurance increase for the self-employed shows what can happen when Chancellors pull ‘rabbits’ out of the hat on Budget day without consulting or preparing the ground in advance, the Chartered Institute of Taxation (CIOT) has warned.

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Scottish sales declined by 0.9 per cent on a like-for-like basis last month, compared to February 2016, when they had decreased by 1.2 per cent, according to latest data.

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