Colin Borland of the Federation of Small Businesses takes a look ahead to next month's Spring Forecast from the UK Government as the cost of running a business continues to climb. Mr Borland will be among the expert panellists at The Herald Budget Briefing.

“I used to have a bit of money left over at the end of the month.  Now I’ve got plenty of month left over at the end of the money.”

It might be over 50 years old, but that wry observation – from 70s radio sitcom The Men from the Ministry – is as on-the-nose today as it was back in those cost-of-living dominated days.

According to one recent survey, as many as half of us experience “pay day panic”, counting down the days until we get paid. And that’s for those lucky enough to enjoy the security of a monthly salary. For small business owners and the self-employed, there’s no guarantee of anything unless they balance the books.

'All eyes' on Westminster as Herald Budget Briefing nears

A challenge at the best of times, it’s about to get tougher. At the end of next month, a whole raft of changes come into effect – all as a result of public policy decisions – which will increase overheads.

The start of April will see business rates rises come into effect following the........

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