The Chancellor delivered a lot of changes that were relatively favourable to small businesses, but in the background a few important adverse changes were made which seem to be because too much money was leaving the Treasury. This is therefore not a bold post-Brexit Budget.
Voting works! UK small businesses, pensioners and parents vote whereas large international companies can't. With an eye on attracting these votes, as long as you're a saver, the Chancellor aims to deliver a package to attract you!
It seems to be good news all round from the Chancellor, but the economy isn't yet strong enough for a lot of sugary giveaways, apart from the continued increase to the income tax free personal allowance.
Marriage and civil partnerships are provided with many reliefs within the tax system and I'm surprised why people claim otherwise.
Business Partnerships
Where one spouse is a partner, it's very often the case that their spouse gets involved in the business later on, for example, a wife decides to stay at home when the children are young and instead of working for a third party, helps out in her husband's business.