Ideas for the Budget 5) James Kirkup: Ditch the surplus target. Build new towns. Raise inheritance taxes and boost universal credit.

The Social Market Foundation isn’t tied to any party. We’re centrists – our advice and ideas on offer to anyone who wants to put common sense ahead of ideology.

James Kirkup: May’s manifesto should chart a path to dominating the centre ground

This fourth piece of our mini-series on what should be in the manifesto argues she must build a fair market for all.