Much focus is on NICs and whether or not job-creating entrepreneurs “erode the tax base”. Another feature of the Spring Budget has been less widely noted… The Chancellor’s statement referenced an unusually high number of ongoing or upcoming policy consultations and proposals. In fact, it’s worth listing the main ones, just to get a sense of where the Government is yet to state its full intentions. These include: the Industrial Strategy; social care; competition and markets; air quality; workplace tax, benefits and expenses; business rates; rent relief; landfill; and indirect taxes. The Government has a clearer idea of what it wants to achieve in some areas than others – but across the board there is still room to influence its decisions.