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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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The AA has called on the UK government to revisit efforts to improve fuel price transparency. The motoring association, speaking after the price of diesel fell below the price of petrol for the first time in 15 years, said the UK doesn't have "the fuel price transparency that is normal in Australia,

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