As expected in his pre-election showpiece this was a political budget from the most political of chancellors. One by one he attempted to deal with Labour's one-dimensional election attack lines whilst trumpeting whichever statistics he could find to claim positive performance for his now infamous Long-Term Economic Plan.
Despite the rhetoric however, it was a short-term budget from a Coalition that appear to be pulling in different directions, with consequent confusion and complexity. This was exacerbated by the showy gimmicks that provided Osborne with so called 'gags' at Labour's expense - kitchens and deeds of variation.
Fundamentally however these exemptions and allowances add complexity, rather than simplicity to an already overburdened tax system and are almost certain to be the tax avoidance loopholes of the future.