As the founder of Honeybuns Bakery, Emma Goss-Custard is happy about the help for small businesses - and could benefit from changes in capital gains tax.

The 38-year-old entrepeneur started selling cakes and biscuits to local firms in Dorset after finishing a degree in teaching in her 20's.

The bakery has grown into a company with 24 staff - including her husband, Matt, 42 - and is expected to achieve turnover of around £1.5million this year. Mrs Goss-Custard said she hoped the changes would encourage investment in her firm, based in the village of Holwell, near Sherborne.

'The Entrepeneurs' Relief will definitely be good for when we get a bit bigger. Encouraging business growth is what is going to drive the recovery for the country and it is great that they are tackling capital gains tax.

"Once we get to a turnover of about £3.5million then we can get more venture capital involved and we hope the business will grow quite quickly from there."