The Institute for Fiscal Studies - The "granny tax" was a surprise because it is the first time in ages a government has taken on pensioners.
"Granny tax" is a modest attack on a group previously protected but Osborne should have given them time to adjust.
Changes to tax bands mean 15 percent of tax payers will be paying higher rate (up from five percent 20 years ago). What does the Chancellor think is the right number?
The Chancellor has jumped to defend a Budget that appears to target pensioners and, according to the IFS, may not be as neutral as claimed.
The Chancellor's announcement of freezing pensioners allowances caused widespread anger, but who will be affected by the "granny tax"?
Babies born in 2012 will be able to retire in 2092 after the Chancellor announced changes to the way retirement ages are calculated.