The Chancellor of the Exchequer stood up yesterday to present what he must be hoping was his "end of" or "almost end of" pandemic budget and it is clear that the state of public finances is not at all where Rishi Sunak would wish it to be - at least in normal times.

We will have more tax proposals in three weeks' time (on the newly announced and slightly bizarre sounding "tax day" of 23rd March) but the "highlights" at this point for me are included in this short video clip.

Note: This video is intended to provide a first point of reference for current developments in aspects of the law. It should not be relied on as a substitute for professional advice.