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£150m is being made available by Barclays to assist small businesses growth.  The cash, which comes from the European Investment Bank, will cost 2.5 percentage points less than Barclays' normal interest rate and is available to companies with fewer than 250 staff from today.

The Pre Budget Report and VAT changes are covered in our festive newsletter.

Some interesting information to come from last weeks Commercial Finance Conference at London's Olympia.