HC Deb 30 November 1993 vol 233 cc936-41

My particular priority this year has been to help small businesses. In my opinion, the biggest contribution any Chancellor can make to reducing unemployment over the medium term is to ensure that the conditions are in place for new businesses to become established and for small businesses to grow. As a country, we generate plenty of budding entrepreneurs and any number of good inventions and ideas; yet all too often, those ideas stay on the drawing board as money is channelled instead into the safer larger companies.

My proposals seek to address three separate problems facing small businesses today: the burden of regulation; the shortage of external finance; and cash flow.

    c936
  1. DEREGULATION 29 words
    2. c936
  2. SIMPLIFIED ASSESSING 46 words
    3. c936
  3. INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS 88 words
    4. cc936-8
  4. VAT THRESHOLD 46 words
      5. cc936-7
    1. STATUTORY AUDIT 144 words
      2. c937
    2. FINANCE FOR INDUSTRY 29 words
      3. c937
    3. CAPITAL GAINS TAX 168 words
      4. c937
    4. VENTURE CAPITAL TRUST 71 words
      5. cc937-8
    5. ENTERPRISE INVESTMENT SCHEME 192 words
      6. c938
    6. LATE PAYMENT 194 words
    cc938-40
  5. INDIRECT TAXATION 117 words
      6. cc938-9
    1. ROAD FUEL DUTY AND VEHICLE EXCISE DUTY 320 words
      2. c939
    2. TOBACCO 127 words
      3. cc939-40
    3. WINE, BEER AND SPIRITS 808 words
    cc940-1
  6. CONCLUSION 69 words
      7. c941
    1. PROVISIONAL COLLECTION OF TAXES 128 words
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