Gordon Brown will today deliver his final Budget before the general election, aiming to support savers and low income families.

The chancellor will deliberately highlight the differences between Labour and the Conservatives - who have been boosted in recent opinion polls.

Brown is expected to tell MPs that voters have the choice of prudent investment for Britain's long-term future or £35bn worth of spending cuts from his Tory shadow, Oliver Letwin.

Clamping down on tax avoidance will feature prominently, with the Treasury looking to gain an extra £1bn in revenue from the chancellor's proposals.

The funds will be redistributed to groups seen as crucial to a third Labour victory.

These include pensioners who will receive help with their council tax bills and first-time buyers - who will see the threshold for paying stamp duty raised to £150,000.

The chancellor will also provide modest increases in tax credits for "hard-working families" on low incomes.

Michael Howard and Oliver Letwin, meanwhile, accused Brown of deliberately "trying to confuse" people about his own plans - and theirs.

Alan Milburn, Labour's campaign coordinator, countered that Tory cuts were enough to sack "every teacher, nurse or doctor" in the country.

Meanwhile, the Telegraph quotes a "senior Downing Street aide" saying that Brown will be just as important as Milburn in the election campaign.

"He is the chancellor. [The role] will be equal at a minimum," the aide said.