An Article by Patrick  Sutton, partner of O’KellySutton in the Sunday Business Post October 2013

Budget 2014 has its pros and cons however it does give a level of income certainty to consumer’s which is to be welcomed. It is hoped that this consumer confidence will be reflected in increased spending on the high street and give a lift to SME’s in general.  Some of the 25 pro-business measures unveiled in the budget are looked at here: