Osborne’s Budget backs business, aspiration and competitiveness

The key themes for Mr Osborne’s third Budget, the clearest product to date of coalition politics (and also the most leaked) was the simplification and modernisation of the tax system and the removal of barriers to the UK’s competitiveness. He also warned of dire consequences for undertaking “morally repugnant” aggressive tax avoidance. Mr Osborne demonstrated this commitment by further reducing…