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19 is only 1 away from 20, so you prefer to start by multiplying 20 times 5, which equals 100. Then we need to take away a squadron of 5, because there are actually only 19 squadrons, not 20. 100 take ...

The chancellor is to trim tax breaks on salary sacrifice schemes that allow workers to make pension contributions without paying national insurance, reports suggest. Read this and stick with us as ...