The hon. Member for Kilmarnock and Loudoun (Cathy Jamieson) has waxed lyrical at some considerable length about the iniquity of the Government’s seeking to reduce the higher rate of tax, but the question that kept occurring to me was this: if she and her colleagues felt so strongly
about this, why were the Labour Government quite happy to keep a maximum higher rate of tax of 40% for their entire 13 years in office?