In this, the last ever Spring Budget, the Chancellor of the Exchequer, Philip Hammond, sprang few surprises. This was perhaps understandable with one eye on the impact of Brexit and one on deferring changes until another Budget in the Autumn.

He declared a strong emphasis on fairness, both in terms of society and tax. As part of that position, there were a number of measures announced to tackle the different tax bills faced by employees from those who are either self-employed or who operate through their own personal limited company.

Although this was a fiscal Budget, the politician in Philip Hammond could not resist the opportunity to make political points against both the official opposition party and the Scottish National Party.

David Walker
Managing Partner, Thomson Cooper