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Clive Heaphy: Beyond 100 days – restructuring, rebuilding and section 24s

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In May, Clive Heaphy described his first 100 days in charge of tackling the financial problems at Birmingham City Council. Here, he reflects on

Paul Guilliotti, director of Financial Services, Richmond and Wandsworth Councils argues that current high funding levels should be approached with caution as marginal changes to discount rates can potentially have a significant impact.

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