If you're not going to use Exchange, than I would not recommend SBS at this time. If you can wait a few months, Microsoft's next SBS offering will include a version that is designed for up to 25 users and does NOT include Exchange (Aurora I believe is the code name). Otherwise, if you can't wait, I'd suggest Windows Server 2008 R2 Foundation Edition. This product is limited to 15 users but otherwise, pretty much includes all the basics of Windows Server 2008 R2 (NOT SBS - it does not have the Remote Web Workplace (only SBS has that) and it does not have the user management and system management wizards that SBS has (it does have some wizards, in some areas, but it's MUCH more like a 2008 R2 standard server with 15 user limit than it is SBS). The good thing is that there are no additional CALs needed for file sharing/network access and it's price is only about $300 (but it only comes with server systems sold by Major vendors such as Dell and HP).
The Foundation edition should handle VPN fine, printers and file sharing fine. It should also be able to run Sharepoint Services and allow web based file sharing.
