In the last Budget of the current coalition government, the Chancellor was in upbeat mood promoting five years of achievements, but despite a raft of tax and national insurance proposals, many rest on the outcome of the May general election. Diane Tan assesses the key tax measures from personal allowances to capital gains tax and entrepreneurs relief, with links to all the technical notices and TIINs for the announcements which are set to come into force in next week's Finance Bill, not to mention a wishlist for the next parliament