Article: IHT should be addressed in Wednesday's Budget as well as Stamp Duty.(inheritance tax )

John Rattigan, director of compliance, Cartel

The term Budget comes from the French word bougette meaning little bag. Initially the word was used solely to refer to the chancellor's annual speech on the nation's finances. The first Budget was in 1362 and showed a deficit of #55,000.

Because the wealth of the country was then held in land and the collection of Land Tax took place in April, the Budget was delivered in the spring. That tradition persists into modern times.

The Budget box used to carry the speech to the House of Commons from 11 Downing Street has nearly as much history as the Budget itself. The box made for Gladstone in 1860 ...

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