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    We have indeed been living in a fantasy island built on excessive government spending and debt Philip and it is indeed a disaster - we must not poor more oil on those flames.

    Tom - there is a lot of evidence that I have given details of. You can see it from HMRC (previous Inland Revenue) figures that show the way the 'tax take' changes as rates change, the evidence is overwhelming and consistent. I too see it regularly in the behavioural characteristics of people who work just enough to keep below the 40p band - the 50p band will be worse. Why on earth should anyone work longer, harder and take risks just to have more than half taken away by The State.

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