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    I think you are missing the point - correct me if I am wrong Barry - you are the expert - this is the first step which stops for half the situations - thus seems unfair. Part two needs a review of the tax system. ask Ed Miliband - he's taking advantage of that by not being married. I suggest that the long sighted view will mean that the loophole of separate taxing will be the next target - thus evening up the field.

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