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Although in 2011-12 there was a surplus of £2.1 billion across the NHS as a whole, there is also some financial distress, particularly in some hospital trusts.
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The tax arrangements PwC promoted in Luxembourg bear all the characteristics of a mass-marketed tax avoidance scheme according to the Public Accounts Committee.
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Tax and tax reliefs are plainly different and require different accountability arrangements. Put simply tax is where you get money in through taxation and a tax
