The Chancellor could have, but chose not to, create a couple of other simplifications of the income tax regime. Both the basic rate tax-free allowance and the threshold for higher rate tax are moving usefully towards the Governments targets of £12,500 and £50,000 respectively. However, the Chancellor could have removed the anomaly whereby those earnings between £100,000 and a little over £120,000 pay a marginal tax rate of 62% on their earnings.