The Tories will be desperately tempted to vigorously oppose the new 45p top rate for those earning more than £175,000. But this is just what Brown wants them to do–as Fraser pointed out this measure has far more to do with politics than raising revenue. Brown is hoping to create a situation in which the perception is that he is trying to save the economy while the Tories are just trying to protect their rich friends. Yes such a narrative is rubbish, but it could be politically potent. Falling that, Brown is trying to provoke a Tory split; hoping that Tory backbenchers will demand that the leadership oppose it at all costs. Brown knows that there are still few things the press likes more than a Tory splits story.
It would be much better for the Tories to concentrate their fire elsewhere.
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