FSB Policy Briefs

This section of the FSB website contains briefings on issues pertinent to the small business sector. The Policy Briefs cover wide themes such as regulation, taxation and Europe and the single currency, while other briefing papers look at individual issues.

Regulation

• Introduction
• PAYE, N. Insurance, VAT, Minimum Wage & Working Time Regulations
• Working Families Tax Credit and Stakeholder Pensions,
• Regulation Enforcement
  

Employment

• Introduction
• Employment Regulations Act and 'family friendly' Policies
• The Main Features of the Employment Bill
• Tribunal Reform
• Dispute Resolution
• Flexible Work Plans
• The Right to be self-employed

Business Development

• Introduction
• Business Links
• Learning Skills Councils
• Small Business Service

The Electronic Economy

• E Commerce
• Briefing paper on the Regulation of Investigatory Powers Bill

Europe & The Single Currency

• Introduction
• The Single Currency
• Tax Harmonisation
• Retention of profits and tax treatment of equity and debt capital
• VAT Credit Rating System
• EU Regulations
• Survey

Taxation

• Introduction
• National Insurance Contributions & The Uniform Business Rate
• UBR Survey
• VAT, Capital Gains Tax, Business Succession and IR35
• Construction Industry Scheme (CIS)

Finance for Small Business Growth