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Borrowing between April and August less than expected

Monthly borrowing remains above pre-pandemic levels.

HMRC postpones MTD for ITSA to 2024

Basis period reform also delayed to at least 2024.

OTS publishes report on tax year end change

New paper stops short of recommending tax year change.

Business rates threaten 4 out of 5 retailers with closure

Calls for rates reform ahead of Government review.

Lords committee launches probe into basis period reform

Call for evidence into basis period reform launched.

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