It seems to be good news all round from the Chancellor, but the economy isn't yet strong enough for a lot of sugary giveaways, apart from the continued increase to the income tax free personal allowance. 

Marriage and civil partnerships are provided with many reliefs within the tax system and I'm surprised why people claim otherwise.

Business Partnerships

Where one spouse is a partner, it's very often the case that their spouse gets involved in the business later on, for example, a wife decides to stay at home when the children are young and instead of working for a third party, helps out in her husband's business.