Christmas comes early for taxpayers in light of next year's
election
The Chancellor grasped opportunities for populist giveaways
through, for example, changes to SDLT and changes on the
inheritance of ISAs and pensions, backed up by an ever-sharper
focus on eliminating perceived tax avoidance and
non-compliance.
Add to this is a long-awaited rise in the income tax threshold
for those on the 40% tax band, and we get an attractive bag of
sweeteners to appeal to the vast majority of people of which Santa
would be proud.
Given that these measures do not appear hugely expensive, but
will be useful to a lot of individuals, the Chancellor also kept an
eye on the books
Mass affluent to benefit from ISA relaxation