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Figures suggesting that not all retailers passed on last December’s cut in VAT have been countered by a leading trade organisation.

Employers should be allowed to issue their staff with P60s electronically.

Every small business in the UK is to have free access to thousands of lower value government contracts, it has been announced.

Larger businesses are experiencing a greater availability of credit for the first time this year, but smaller firms are continuing to struggle to access capital, the CBI has reported.

Mergers between big financial high street institutions and government measures aimed at stimulating lending amongst the larger banks in the aftermath of the credit crunch are having the effect of suffocating competition and limiting the choices of finance open to small firms, it has been claimed.

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