Chancellor all 'enterprise' talk and no action - ACCA

Responding to the Chancellor's budget speech, the Association of Chartered Certified Accountants (ACCA) was disappointed with the ways the Chancellor has found to tax individuals and businesses - all in the name of 'anti-avoidance' and 'simplifica

Surge in small business happiness

According to the latest quarterly survey by Bank of Scotland's (BoS) corporate banking arm, net optimism - the balance of managers that are looking forward to the future versus those who are not - rose 47% between February 2003 and the same month