By Katharine Arthur, head of private client, haysmacintyre

Suddenly it is spring and it’s Budget time again.

It barely seems a year since Rishi Sunak’s first Budget, as the harsh reality of Covid-19 dawned.  As we begin to dare hope for an easing of Covid restrictions and a return to something that resembles normal life, where will the Chancellor’s focus be on Wednesday in his Budget speech?

Will he increase taxes, to begin to fill the huge deficit, and risk stifling economic recovery, or...