This was George Osborne's last Budget before the election. He needed to steer a course between showing that he is prudent and giving the conservative backbenchers something to cheer about.
Business taxes have remained relatively unchanged. There is now a single corporation rate of 20% from 1 April 2015 which add simplicity. The only give-away is the scrapping of employer's national insurance for the under 21s which must be a welcome incentive for the employment of young people. It is still not exactly clear