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    This article covers the kind of extrapolation that is the past has given financial advisers a bad name. Nothing really new in the article, to advisers anyway. Anyone earning over £100,000 (indeed anyone at all) would be well advised to make as much use of their annual allowance, with the benefit of advice, as they can afford.

    The real scandal is that anyone should be taxed at 62p (when you include NI). A massive disincentive.

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