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Duty

 
Gavin McFarlane of Temple Chambers Cardiff outlines the duty measures in the Budget
 
When the Chancellor rose to deliver his speech in the House of Commons there was about an hour and a half to go before the start of the first race of the second day of the Cheltenham Festival. More than 50 000 members of the public were packed into the stands and enclosures of the racecourse for the greatest event in the calendar of National Hunt racing. In the hospitality tents there were banks of television sets with large numbers of spectators avidly following the programme which was being broadcast while they were refreshing themselves prior to the start of racing. But according to press reports next day not one set had its channel changed to cover the Chancellor's...
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