The chancellor raised the threshold for stamp duty and inheritance tax and offered a council tax rebate to OAPs.

Ahead of the general election, Gordon Brown detailed offered assistance to key sections of the public.

• Corporation and capital gains tax frozen.
  
  
• Air passenger duty frozen.
  
  
• Insurance premium tax frozen.
  
  
• Climate change and aggregates levy frozen.
  
  
• Company car tax frozen.
  
  
• From