Russia's energy giant Gazprom said Ukraine had failed to pay at least part of its gas debts by this morning's deadline and must now pay up front for its energy supplies.
Gazprom said Ukraine has not yet paid for June supplies. The two countries failed to reach a deal on gas prices.
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It comes after the collapse of BHS in 2016 with a £571 million deficit in its pot for 19,000 pension holders.