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Frozen thresholds mean more people than ever are set to pay an effective income tax rate of 60% as their earnings increase beyond £100,000. We look at why, as well as how you can avoid being caught in the trap.

Travel Play golf, drink exquisite wine and eat good food at Castiglion del Bosco, A Rosewood Hotel, all within the stunning Val d’Orcia National Park in Tuscany