We're going to call a spade a spade. The current economic climate in the UK is alarming and a lot of SMEs are having a rough time. Trading conditions are turgid or worse, contracts are taking a lot longer to win and previously safe contracts are falling away. Everything is costing more, from the tea, coffee and milk in the kitchens to salaries, which have had to increase because of the rise in the cost of living. HMRC has developed at least three more rows of sharp teeth and