The emergency Budget will be delivered at 12.30pm on Tuesday 22 June.

The Conservative-Liberal Democrat government’s emergency Budget, set for 22 June, is likely to herald several tax changes.

The Chancellor must temper measures aimed at reducing the deficit in the public finances with plans to help businesses innovate, grow and employ, the Federation of Small Businesses (FSB) has said.

HM Revenue and Customs (HMRC) has said that businesses need to be mindful of changes to the rules on VAT payments.

The prospect of tax increases in the emergency Budget is causing concern for small firms and hitting business confidence, a new survey has claimed.

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