Small businesses often turn to professionals for tax advice due to changes in the tax system.

This is the view of an economic advisor at the British Chambers of Commerce, who was commenting following the release of a study that found three-quarters of small businesses believe an overly complex tax system prevents them from flourishing.

Steven Hughes at the network that serves the wider business community stated his belief that small businesses have to spend increasing amounts of time complying with tax obligations as the system becomes more complicated.

"Ultimately, the cost of compliance with tax and other forms of regulation can prevent or hinder business expansion," Mr Hughes commented.

He added that the government should think about the "disproportionate burden" on small businesses when changes are introduced to the tax system.

The study by the Federation of Small Businesses carried out in conjunction with IBM also found that many businesses do not feel confident dealing with tax issues.