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A confectionery company has lost its entire $110,000 (around £89,000) shipment of exotic Japanese KitKats, becoming the latest victim of a sophisticated 'strategic theft' scam.

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Glasgow-based Consilium Chartered Accountants has made a series of senior promotions, elevating talent from within as it marks its 10th anniversary. Within the firm’s tax department, Paul Donnelly, who was one of Consilium’s first hires when the company started in 2013, has been promoted

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