Last November, following the PreBudget Report, my blog post comprised a barely-disguised critique of Darling's extraordinary capacity for creating mayhem with the personal tax system.  The PBR proposed the introduction of a form of non-progressive taxation, whereby the highest rates of marginal tax wouldn't fall on the highest band of income. Including NI contributions, I counted nine different tax bands, with the highest applying to the third and fifth highest bands of income.

We each of us have differing views of "fairness" when it comes to tax, but the general principle that if you're going to utilise different tax bands at all, the highest ones should be against the highest level of income, is one that's likely to be accepted by pretty well everyone - excluding, it seemed, our Chancellor.

Perhaps he read my blog.  His budget has now revised the PBR proposals such that there will be just seven tax bands, definitely an improvement on nine. But he clearly can't quite get his head around the fundamental concept of progressive taxation, because the highest marginal rate of tax will still apply to the third highest income band.

Way to go, Darling, way to go!