Federation of Small Business Scotland
Scottish Government's 'latte levy' must be designed with the real world in mind
![Firms turning to cash-in-hand to dodge Hunt's VAT stealth tax, says Tory hopeful](/resources/images/128x89/1x/17808593.jpg)
![Firms turning to cash-in-hand to dodge Hunt's VAT stealth tax, says Tory hopeful](/resources/images/180x180/1x/17808593.jpg)
Tory conference
![Director of Devolved Nations at the Federation of Small Businesses Colin Borland](/resources/images/128x89/1x/17788021.jpg)
![Director of Devolved Nations at the Federation of Small Businesses Colin Borland](/resources/images/180x180/1x/17788021.jpg)
![Pub and restaurant confidence crashes in key festive trading period](/resources/images/128x89/1x/17665104.jpg)
![Pub and restaurant confidence crashes in key festive trading period](/resources/images/180x180/1x/17665104.jpg)
![Welcome to Scotland sign](/resources/images/128x89/1x/17430652.jpg)
![Welcome to Scotland sign](/resources/images/180x180/1x/17430652.jpg)
Exclusive
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