GORDON Brown is nothing if not an astute politician. He loves nothing more than to wrongfoot his political opponents - even those in the Labour party.

He certainly foxed almost everyone when he pulled the proverbial rabbit out of the hat in what is widely expected to have been his last budget as Chancellor.

His announcement of 2p off the rate of tax got roars of approval from the Labour benches and a stunned silence from the Tory side.

But he also announced the scrapping of the 10p introductory rate thereby cleverly snatching back the cash he had given away with the first tax cut.

Critics says these cuts should be seen against a background of stealth tax rises which, according to the Tories, has left most people worse off.

While the Lib Dems claim that the abolition of the 10p tax rate effectively means the poor are subsidising the rich.

The Chancellor also pleased big business with a surprise 2p cut off the 30p rate of Corporation Tax.

And motorists can take some comfort from the fact that the 2p rise due on fuel duty has been delayed for six months - just enough time for Gordon Brown to have sidestepped neatly into Tony Blair's seat.

Then it will be the new Chancellor who will have to take the flak while soaking the motorist. Though the announcement that the "Chelsea Tractor" gas guzzling 4x4s will pay more road fund tax will not bother most drivers.

He also announced more money for the security services, hospitals and education and refused to put up the cost of flying - thereby neatly silencing those critics.

Mr Brown's eyes are now clearly on Number 10 and that's when the real challenge will come.