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    Yes Howard you are right there..the 50p rate is axed but it doesn't kick in until April next year. meanwhile Ed Balls the Shadow Chancellor has been on the BBC saying its extraordinary to place so much more money into the pockets of the rich in the vague hope that they will opt to pay more tax because of the lower rate...this is the Conservative notion, but will the richest members of society keep avoiding tax anyway? Cant see them shutting down those offshore accounts myself.

    The cigarettes are an easier target Howard. Alcohol - while producing just as bad health damage across the community, is also seen as a social pursuance, so just about has a better image.

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