Staff at Royal Bank of Scotlands restructuring unit were advised to extract money from small businesses that were in the most financial difficulty, according to a confidential document that investigators said was indicative of a cavalier approach towards customers.

The document advised Global Restructuring Group (GRG) staff to focus on basket cases that were said to be time consuming, but remunerative.

The memo, which was not included in the summary of findings of a regulatory investigation into GRG that was published by the Financia…

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