Measures that will mean higher tax bills for millions of savers and investors were unveiled by the chancellor as part of her budget statement.
Alongside two widely trailed measures – cutting the maximum that can be put into a cash Isa each year and clamping down on salary sacrifice pension schemes – were two surprises: an exemption from the new Isa rules for those over 65, and an increase in income tax on savings interest and property and share dividend income.