As we Brits know only too well, summer time can be a tale of two halves. It can bring glorious hot days, trips to the beach and barbecues. But it can also mean sun burn, invasions of insects and thundery downpours.And that’s exactly how the story went for small business owners in today’s emergency Summer Budget. Chancellor George Osborne set out the first all-Conservative budget for nearly 20 years, and he stuck steadfast to his austerity measures. As we’ve seen since the rec