It was called a Budget for jobs and to show that Britian is open for busines. But how do the men and women who employ hundreds of people feel? Hannah McNulty was with members of the ITV Business Club in Gretna Green. In the home of weddings, did they love or loathe it?
Steven Bruck, a partner at Blick Rothenberg Chartered Accountants, takes a look at the winners and losers of this year's Budget.
Osborne surprisingly had a fair amount of leeway in his Budget. But we have to set all this in the context of a very gloomy overall picture.