11.   The company claims it is being hamstrung by government regulations.

12.   The company is claiming that there will be huge financial rewards for enterprising sales representatives.

13.   The company claims to use only the finest leathers for its shoes and handbags.

14.   The company claims to be developing the next generation of portable computers.

15.   The company also claimed to be investing in the use of biotechnology to neutralise waste and plans to recycle CFCs and plastics.

16.   The company claimed that the overall impact of the revised figures was small.

17.   The company had claimed that sapele wood imported from Congo and Cameroon came from sustainable sources.

18.   The company claimed that under the then rules this was only taxable when brought back to the United Kingdom.

19.   The company had claimed that Mrs Ashgrove was replaced because of serious errors in her work.

20.   And the company claims competiting high street shops have already been forced to cut their prices as well.