The Government spokesman said: "This unsolicited document has nothing
   to do with the Government at all. It was produced by an individual from
   an external accountancy firm. It has no authority and we don't
   recognise any of the claims it makes."
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   the memo.

   "This individual has never been in Number 10 or engaged with officials
   in Number 10 since the Prime Minister took office," said the
   spokeswoman.
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   "The Prime Minister is very clear on the timetable and I struggle to
   understand how one individual who has never met the Prime Minister or
   any members of her team can then decide that the timetable is somehow
   off course or different."