"The UK has many things going for it. It has good universities and a good education system. It has a reliable and trusted business environment and rule of law. It has a generally stable Government, is in the centre of the World’s time zones and speaks a major World business language. But it is also burdened by high costs – which is particularly important for manufacturers, where unit cost is of critical importance. If the Government want to attract manufacturers to invest or re-invest in the UK, or to re-shore, then something must be done to address the burden or cost and regulation placed on business."