Budget 2011 reaction: Personal allowance clawback missed

MacIntyre Hudson, the top 20 accountancy firm, is disappointed by a missed opportunity on personal allowances. 

Patrick King, Tax Principal, said: "The Chancellor confirmed that the 50% rate of income tax is a temporary measure and that he has asked HMRC to review how much revenue it raises. There was, however, no mention of the clawback of personal allowances for those earning between £100,000 and £115,000. This results in the anomaly of an effective tax rate of 60% in this income bracket. 

"This means that someone earning £100,000 - £115,000 pays a higher rate of tax than the super rich."

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Media Contacts 

Nigel May and Patrick King are available for pre- and post-budget comment. Contact Carole Scott or Kate Baker in the MacIntyre Hudson Budget Press Office:

Carole: 07791 253436

Kate: 07949 565585

MacIntyre Hudson landline: 0207 429 4100

mhllp@bottlepr.co.uk