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Andrew Tyrie, chair of the Treasury committee MPs have been advised that a 500-page report into the collapse of Scottish bank HBOS has been delayed, possibly delaying it being published until 2016.

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Ken Pattullo, group managing partner for Begbies Traynor in Scotland Scottish businesses are facing greater financial hardship than they were last year, according to a report by insolvency specialists Begbies Traynor.

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