A Fresh Start

At the start of a new year, starting from a clean slate can be both refreshing and necessary. But not everyone is looking for a fresh start. In fact, some firms are now savouring the fact that their financial year starts in April. And even the holiday season provided little rest for some consultants - firms trying to get projects off the ground before the new year had in some cases been working flat out with them over the past few weeks to help prepare the business case for investing in third

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