Disappointed that there wasn't a LOT more simplification of taxes. To be honest what I heard makes it more complex. I want a tax code that is 18 pages long not 18000 pages as it curently is.
Good on fuel duty but the carbon tax floor makes for yet another complex energy tax on things like gas and electric which no doubt householders wil pay but not business.
Good on small business tax reliefs, EIS and entrepreneurs reliefs to encourage new businesses but could have made it a lot simpler with a single low tax rate up to £200k profit.
I dont think big business should have had lowercorporation tax but good he prevented banks getting the lower rate by raisng the bankng levy and he is introducing measures to stop very highy paid bankers getting round paying income tax and avoiding stamp duty on high value property.
He should have equalised duty on a per unit alcohol basis too which would have played into cutting the binge drinking issue.
I just wish he had been a LOT more radical really.