Hills says that what surprised him most about his findings is how little Cameron has actually cut overall government spending, just 3%. How odd, given the recorded cuts. The answer is that the money cut from services was recycled into tax cuts for the better off.
Sorry, it doesn’t work that way. Tax cuts are not government spending. So you can’t use them to argue that that’s where the government spending has gone.
The actual truth is that Cameron hasn’t really cut government spending very much, if at all (depends whether you want to measure in real or nominal terms and compared to what baseline, actual spending amounts or previous plans for future spending amounts).