The IFS Green Budget - its pre-Budget financial briefing - is always an interesting read. The conclusion is, the Government can't keep all of its promises.

Chancellor Philip Hammond knows how dangerous it is to renege on manifesto pledges after he was forced into a U-turn over National Insurance for the self-employed in 2017. So, the Conservatives have promised no NI increases, no income tax rises and no VAT hikes while attempting to bring down the deficit.