Well, it depends what you mean by "plan A", and rather more importantly what "plan B" is supposed to be. If "plan B" is no austerity at all and a huge bunch more government spending then that is a road to ruin - higher taxation all round, bigger deficits all round, bigger debts all round and so on - not a good story. Could only be supported by even more improbably optimistic growth prospects than we already have.
As for me, I quite pleased at the extensions of 100% Small Business Rates Relief to 2014. Though that does mean that next year I will probably pay more in corporation tax than the whole of fuckin' Starbucks has for 15 years - which to be quite honest I find rather grating. And it is slightly odd that the headline rate of corporation tax is coming down to within a whisker of the small business rate. That's good news for big companies and for those bordering on 1/3 million profit, but not a huge incentive to the small ones amongst us especially if we actually pay our taxes.
Can't complain in all honesty, as I'm all in favour of flatter taxation and it is flattening, at least at the corporate level. Would like to have seen some more incentive for small businesses to pick up employees even at below min wage - as it is I am flooded with people who would gladly work here (and maybe in summer I could take on two or three) but the business does not yet have the numbers to support that. So instead the two of us get to work ungodly hours for about 1/3 min wage (as owners) when sometimes we could damn well do with a rest. Be better come springtime, but for now it is knackering and if snow comes then taking on someone for Saturdays would wipe out a day's takings and a week's profits.
One thing I would consider doing (though the charity lobby would rail against it) is ending the special rates relief for charities. Couple of towns around completely dominated by charity shops who (a) don't employ anybody (all staffed by volunteers) (b) don't pay rates and (c) serve to prop up high street rents beyond what small businesses can afford (or at least afford to commit to).