By Jonathan Davies

With election day looming, we're taking a look at the pledges being made by the parties that will affect you, the UK's businesses.

With the polls open on Thursday, if you're undecided you might just want to take a look at how your business could be affected after the general election. Or perhaps you'll be swung a pledge you haven't seen before.

Here is the Liberal Democrats' small business manifesto:

Corporation tax

The Liberal Democrats want to bring bring in an additional supplementary corporation tax on the banking sector. The party is also calling for greater transparency from multinational corporations believed to be guilty of tax avoidance.

Access to finance

A Lib Dem government would complete the separation of retail and investment banking. It says that would make it easier for banks to lend to small businesses. The party would also encourage new entrants from areas like crowdfunding, peer-to-peer lending and community banking.

HMRC

With customer service satisfaction levels with HM Revenue & Customs (HMRC) falling dramatically since 2010, Nick Clegg's party would increase investment in the organisation - benefiting small businesses that deals with the taxman.

Living wage

The Liberal Democrat party has pledged to review the Living Wage and force businesses with more than 250 employees to publish information the number of employees paid less than the Living Wage.

Gender pay gap

After a push on gender equality in business in recent years, the Liberal Democrats would enforce a similar rule as on Living Wages. Businesses with more than 250 members of staff would be forced to publish information on the gap between men and women's wages, pressurising them to close the gap.

Apprenticeships

The Lib Dems have pledged to "double the numbers of businesses hiring apprentices and give young people aged 16—21 a discount bus pass to cut the cost of travel".

Government contracts

Although fairly vague on the policy, the party would "continue our work to open up public procurement to small and medium-sized companies and to the voluntary sector".

Broadband

The Liberal Democrats would roll-out high-speed broadband to 99.9% of households in the UK, as well as businesses in rural and urban areas.

Explore other small business manifestos: Conservatives, Labour, UKIP, Scottish National Party, Green Party, Plaid Cymru.

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