The Chancellor has delivered his eighth Budget speech in the House of Commons, calling it one for science, education and enterprise.

From a tax perspective, he announced the closure of tax loopholes in small companies, finance leasing, VAT and partnerships.

PCG�s Budget team is examining the announcements relating to small business tax incentives and will be providing a detailed analysis later today. In the meantime, PCG members can participate in a lively forum discussion about the measures announced.