The post you are reporting:
There is no such thing as a bonus tax Alexander. This just shows how you get carried away in your imagination and how you misunderstand what you read. That was an article before April 5th when the higher rate of tax was 50p.
Tax on income is as follows:
Up to £9440 - nil income tax
£9441 to £41450 - 20% (plus 12% National Insurance on £7748 to £41444)
£41451 to £100,000 - 40% (plus 2% National Insurance)
£100,001 - £118,880 - 60% effective rate due to withdrawal of personal allowance (plus 2% National insurance)
£118,881 - £150,000 - 40% (plus 2% National Insurance)
£150,000 plus - 45% (plus 2% National Insurance)
Dividends get a 10% tax credit with higher rate of 32.5% (income over £41450) and additional rate at 37.5% (income over £150,000)
There is an additional 'tax spike' for when child benefit gets withdrawn.
Over 65 you get an extra tax allowance and more at 75 - these are frozen and will disappear. These are withdrawn anyway for over 65s who have taxable income of
CGT is 18% - 28% for higher and additional rate taxpayers
Reliefs are available via pensions, EIS schemes, VCTs and SEED EIS schemes. ISA give tax free income while insurance bonds tax deferred income. Trusts can be used to mitigate or eliminate inheritance tax. AIM quoted shaes held two years are free of IHT liabilities. Relief is given on business assets for CGT. There are a whole range of reliefs for IHT, gift, payments from regular income etc etc etc.
It is this complexity and high rates that encourage avoidance. Indeed it is mandatory, a judge ruled that accountants and advisers have a duty to help people use the rules to minimise their tax liabilities.
That is just a flavour of how complex our tax system is. Make no mistake this is just touching the surface, but there is no such thing as a bonus tax.