All these things make starting a business much more difficult, more and more we are becoming the administration and tax collector’s for Gov.
Its a serious issue as it drives “cash in hand” off the books business and penalises legitimate business.
The reduction in benefit from investing your capital (the dividend allowance is now pointless) in creating and running your own business has become worthless.
There is no way i would risk my capital in a new venture, if you risk your house, family security you need a significant benefit down the line. If you create jobs and wealth you need to get some benefit for that investment – currently their is cery little.