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    Brian - How come?

    The basic rate band is being reduced so that higher rate taxpayers do not benefit from this.

    A mistake to do that in my view as far too many people are now being caught in the 40% tax bracket. I hope that if, as has been suggested, a further £500 increase on top of whats been announced that that at least gets reflected in the higher bands.

    Our tax system is far too complex after Browns meddling, as well as being too high. Simplification is desperately needs as well as lower taxes for everyone.

    This week, incidentally, an IFS report says that middle and higher income earners will be the worse hit by the changes. Not exactly a surprise.

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