In this podcast, Zoe Andrews and Tanja Velling discuss a few highlights from the Spring Budget, including certain pensions tax changes, the temporary introduction of full expensing for expenditure that would otherwise attract capital allowances at the main rate of 18%, an update on tax reliefs for research and development and changes to the application of certain administrative provisions in respect of the assessment of capital gains tax (or corporation tax on chargeable gains) on the completion of unconditional contracts.