Marks & Spencer suffered its tenth quarter in a row of falling sales in its general merchandise division as they fell 2.1% in the third quarter to December 28th.
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The crash happened near to the town of Perpignan, around 20 miles north of the country's border with Spain.
The Scottish Government claims the tax increases will allow it to raise an extra £164 million to "fulfil our commitments" to the NHS.
Hikmat and Abdullah are Syrian refugees who became best friends at the Zaatari refugee camp in Jordan