Great barrier grief

Red tape creates many obstacles for small businesses, but a wealth of opportunities for ATs who keep up to date with new legislation.

In recent years, it has become fashionable for businessmen to complain about the amount of red tape in which they are bound by government. This is particularly so in the case of those running smaller businesses, and with some justification.

With smaller numbers employed in the administrative function, or indeed none at all, the cost of compliance with any...

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