Patricia Mock, tax director at Deloitte, said better-off taxpayers would benefit more from the introduction of the 10,000 allowance than those lower down the income scale: "It means a higher-rate taxpayer will benefit by up to 195 from the combined change, more than a basic-rate taxpayer who will
So, in effect, real terms stagnation in earnings may still have left some taxpayers paying more tax. That said, the latest change by the chancellor would see some higher rate taxpayers gaining more than basic rate taxpayers, according to Patricia Mock, of accountancy firm Deloitte.
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