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- Kicking up a Fuss
 - David Walker urges the public sector to consider better methods of handling complaints from its citizens
- Turning Around Scotland's Council Tax Collection
- Scotland's local authorities are less successful at collecting council tax than their counterparts in England and Wales. David Scott finds out why and asks what can be done to close this funding gap
- Paying Their Dues
- Information technology is at the heart of steps being taken by the Government to close the annual tax gap, reports Paul Gosling
- Municipal Trading
- As local authorities regain the right to generate commercial incomes, Richard Harbord looks at how the wheel has turned full circle and what it means for councils today
- Charities Get Positive Return
- Seconding your finance and business skills to charities working in poorer countries can lead to both professional and personal enrichment, discovers Mick James
- Tackling the Pensions Timebomb
- The recent General Election afforded the Government a break from its grapples with the rising cost of pension provision for public sector employees. Now, the debate is set to resume, reports Seamus Ward
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