Who benefits from this year's Budget?

The last Budget before the General Election included a series of carefully targeted measures to help Labour to a second victory. Some steps had been pre-announced (children's tax credit, climate change levy, road fuel duties) but the Chancellor again took the credit. Other measures had been well flagged (research and development tax credits, Isa limits). The Chancellor was criticised from several quarters before the Budget, and will be criticised afterwards too. Despite his protestations about raising productivity growth in the UK, he is making the tax system more complicated and there...