Theresa May and Philip Hammond on a visit to Chinal last year. As the election approaches they are said to have clashed over tax promises, energy price caps and schools policy

Relations between the chancellor and Theresa May’s top team have deteriorated following a series of clashes over policy and presentation.

Philip Hammond infuriated senior Downing Street aides by effectively committing the prime minister to ditching a promise not to raise VAT, tax or national insurance days after she called the election and before the policy had been settled, The Times has learnt.

Yesterday, both sides denied reports that Mr Hammond had initially opposed Mrs May’s promise to cap energy bills for 17 million households as they sought to present a united front before the launch next week of the Conservative manifesto.

However, the relationship between the chancellor and No 10 — in particular Nick Timothy, one of Mrs May’s chiefs of staff — is understood