By Liz Ritchie

After a hard-hitting budget for businesses last year, this year it’s been the turn of individuals to bear the brunt of the government’s attempt to adhere to its fiscal promises while creating the necessary fiscal headroom.

Budget announcements and Spring Statements are rarely shrouded in secrecy these days, with policies tested against public opinion as policymakers gather their plans.

While we largely knew what was on the agenda, what was truly unexpected was the sight of the details before the Chancellor even took the stand. The hallmark of any Budget day is the “rabbit out of the hat” moment.

Ultimately, the Red Book analysis tells the real story,........

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