By Sam Fowles It’s an election year. Politicians are giving us a barrage of policies. But we often forget to ask the most important question: will they actually work? In this column Sam Fowles take policies on their own terms and asks whether they solve the problem they’re supposed to solve. Much coverage of the recent Budget focused on the 2p cut to National Insurance (and the income tax cut that never was). But let’s look beyond the headlines. The Chancellor also promised to “reduce the administrative and financial impact of VAT” for small businesses. So will it work? What’s the plan?The thr…