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Business Comment

David Prosser: Look after the vulnerable

Outlook And finally... this should, of course, be a new year's resolution for us all. But in his short term in office, Mr Osborne has so far taken anarrow view of who falls into the vulnerable category.

In short, children have been on the wrong end of his efforts to cut spending – child benefit restricted, free books abolished, education maintenance allowance dispensed with and so on – while pensioners have got away scot-free.

Winter fuel allowance and free bus passes, with no means tests at all, remain in place. Time to make amends to the little people, Chancellor?