Tax rises like this must never again be simply done to business. Too many businesses are having to compromise on their plans for growth.
It was becoming harder to understand what the case for investment is given the new policies that are likely to hurt every aspect of business.
Higher costs for employers would push inflation up just when it's been brought to normal levels.
Half the 266 firms surveyed are considering slashing headcounts while nearly two-thirds might halt hiring plans.
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