The Government will review the EMI scheme to ensure it provides support for high-growth companies to recruit and retain the best talent so they can scale up effectively, and examine whether more companies should be able to access the scheme. Richard Godmon, tax partner at accountancy firm, Menzies LLP, said: “This is the most attractive share incentive scheme for rewarding key employees and it is good that the Government is considering reviewing its scope. In particular it would be beneficial to make it applicable to companies with more employees and to remove some of the complexity.”

Hayley Simmons, head of insolvency at Shaw Gibbs, accountants and business advisers, today comments on the Chancellor’s announcements around entrepreneurs relief. “It’s a welcome relief that the Chancellor did not abolish the Entrepreneur Relief all together. However, the changes announced today, which have already taken effect from midnight last night, will have a detrimental impact on those who were unable to take advantage of the reliefs in time. They will suffer monetary losses as a result. Our advice to those now contemplating retirement or a sale of either, all or part, of their business is to seek advice to further explore other options.”

Following Budget comment on the. £2.5bn pothole fund. Alex Buttle, director, car selling comparison website Motorway.co.uk, comments: “While £2.5bn to fix Britain’s potholes sounds impressive, it’s a small amount when faced with the enormity of the problem. Many councils are struggling to clear a backlog of potholes that need repairing, and with new potholes popping up every day, it’s an endless task that no amount of money is likely to completely solve forever. The blame for the state of UK roads lies at the feet of successive governments that have failed to invest enough money in vital road infrastructure and public transport.cA lack of investment has taken its toll on Britain’s highways and the government needs to urgently look at measures beyond repairing potholes to reduce the burden on UK roads. UK traffic levels are some of the highest in Europe, and unless more money is invested in public transport to reduce the number of vehicles on our roads, throwing money at fixing holes is simply sticking a plaster on the problem rather than finding a long term fix.”

Government’s £9.5bn commitment to extend the Affordable Homes Programme, announced in the Budget, the following comment from Tom Slingsby, chief executive of property developer Southern Grove, which focuses heavily on creating affordable homes, may be of interest: This cash boost for affordable homes will underpin building for many years to come and is a declaration of war on a housing crisis that isn’t going away. Only sufficient provision of affordable homes in the right areas can prevent the sort of social inconsistencies that appear when high property prices put key areas of UK cities off limits to younger workers and their families. We know from conversations we have constantly with housing associations that the appetite is there to keep building through economic cycles and this fund will ensure that will happen.”