Brown's tax cuts: you what?

I don't know a thing about economics- and I'm severely under the impression that people talked themselves into an economic crisis- so I shall keep this short. As I understand, Brown wants to cut certain taxes without any means of paying for them and increase government borrowing. In other words, more spending and less income. This - supposedly- is meant to 'boost the economy'.

Wait a minute..... wasn't part of the reason we are in this crisis because people borrowed more than they could afford? Wasn't it the lack of common sense forgetting that you shouldn't spend more than you have? If this is right, I'm not sure the thinking behind the idea. Doesn't the same 'common sense' apply to countries as much as to people? Why get the country into debt?

And for what? £120 a year! This may be very middle-class of me but £120 isn't going to change the world for the individual but a lot of £120 is a massive amount for the country.

But this is presumably my ignorance