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Shirley McIntosh, RSM's head of tax in Scotland, discusses whether Scotland can afford the financials of independence. The Scottish people have elected their new Parliament and pro-independence parties have increased their majority. The independence debate often runs on emotion, but cool heads will

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Police officers have gone on strike over a shortage of trousers. Officers in El Puerto de Santa Maria in the south of Spain say they should have received new service trousers in 2016.

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The Ardgowan Distillery has today launched Shipwright – the second in its Clydebuilt series of limited-edition whiskies. The premium dram – which retails at £49.99 via the distillery’s online shop – is a blend of single malts from Speyside and Highland distilleries whol

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