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    That is correct Ross - There is no common sense at all in reducing the amount of tax collected by HMRC because you impose a high rate. The objective of tax must be to raise the money needed for government spending only and not to try to apply some kind of masochistic punishment to those who have the cheek to earn a lot of money.

    No-one supporting the 50p rate is making any kind of justification for the impact it has in reducing the amount the top 1% actually pay in tax.

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