A brief introduction to: Sally Low

With the spectre of Budget Day looming large, Dan Matthews asks Sally Low, director of policy at the British Chambers of Commerce (BCC), wha businesses can expect.

"Realistically, there isn't much hope for major tax cuts in the Budget," says Sally Low. "But that's okay as long as there's no surprise tax increases either."

With Treasury finances in poor shape, the BCC is not holding out for much in the way of costly government handouts next week. Instead it has pu together a range of measures to cut time-sapping paperwork, which it says costs bosses £30 billion a year.

According to Low, Gordon Brown has plenty of scope to save businesses money without denting Treasury coffers - a view shared by many in the businesses world.

Specifically, the BCC says Brown could save businesses £760 million a year by merging National Insurance Contributions (NICs) and Pay as You Earn (PAYE) and cutting the amount of form-filling the two demand as separate entities.

Complying with payroll rules is estimated to cost businesses about £2 billion, so the saving would be substantial, but there would be no attendan affect on Treasury-bound money.

Low also wants to see capital allowances on IT purchases extended for at least another year "but preferably indefinitely", and more incentives for companies to invest in research and development.

"It is so important the UK plays to its strengths," she argues. "And these are our ideas and our innovation, which must be supported if we are to thrive on a world stage where many countries can offer cheaper labour and lower production costs."

It also means investing in education and skills, Low believes, with an eye to linking courses to employers needs. There should be more interaction between companies and universities, for example, and more vocational courses.

On the flip side, Low and the BCC are concerned by plans - alluded to in the pre-Budget statement - to level the tax take of incorporated and unincorporated businesses.

The move would likely mean thousands of pounds more tax for thousands of firms, many of which became incorporated in the first place to take advantage of the tax breaks on offer.

She also disagrees with government plans to charge business rates on a local basis, so that bosses in rundown areas with few businesses would have to pay more than those in economically thriving areas.

Low joined the BCC in 2001 as a policy advisor. Before then she worked on the other side of the fence as a senior advisor in Whitehall and has headed up the marketing department of a major design consultancy in Manchester.

For Low, business is in the blood - her parents run one - and I ge the impression that she has numerous ideas of her own. When asked whether she has plans to start up one day, her answer is an emphatic "yes".

"Being senior in a company and making your own decisions is immensely enjoyable. I found it fascinating and challenging and eventually I'd like to drive things from the very top," she says.

According to Low, the most important thing for entrepreneurs to remember is market research. She believes it is crucial to test the water before launching a business, as it reveals whether a market exists for new a product or service.

She cites the example of Innocent Smoothies, who tested their produc by offering it free to passers-by and asking them to throw the empty bottle into one of two bins; one marked 'continue to sell this', and one with 'give up now'. At the end of the day the 'continue to sell' bin was full, and the res is history.

Low says this is a very basic way of finding out whether a produc would be in demand or not, and businesses equipped with this knowledge are already one step ahead of the competition.