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Buried in the small-print of the pre-Budget report is a controversial new proposal which could affect 300,000 small businesses by cracking down on the use of dividends to lower the National Insurance burden on owners.

Responsible for the establishment and expansion of small businesses. The site contains information and advice on setting up small businesses and expansion.

Responsible for the establishment and expansion of small businesses. The site contains information and advice on setting up small businesses and expansion.

Edinburgh computer consultants. Solutions, maintenance and support for small and medium businesses in Edinburgh. Microsoft Small Business Server specialists.

The SFA was formed to help support the needs of the Small Farm in the UK - The Natural Choice

Provides information and advice to help small businesses realise their potential.

Discussion of Labour's policy as it affects small businesses.

Offers information on a range of services provided by the DTI specifically to help small businesses.

Small business offering electronics design, prototyping, small-volume manufacture, and 1-offs.