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    Its worse than that Steph, it actually costs HMRC money and it would have a cumulative effect. On self-assessment it raised £1bn instead of £2.4bn Brown claimed it would, but the overall effect taking into account a range of other taxes means it will have lost money even in that first year. Osborne has been clever in a whole range of measures, many not in the speech, that will result in a massive increase in tax from the wealthier without causing the economic damage that 50p rate does. I will blog about this once I have finished studying detailed measures - the devil is always in the detail not in the speech....

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