of applications, according to a report from the House of Commons Treasury select committee. The report, published last week, said that by 2 July, the Inland Revenue had not resolved 220,000 applications - just under five per cent of the total - even though more than 100,000 of these had been received more than a month earlier. View the report at www.publications.parliament.uk/pa/cm/cmtreasy.htmNoNoreports.
* Nursery World will be examining the introduction of the new tax credits in a forthcoming special report.
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