Labour steps up its 50p tax attack with new "Tory Millionaire's Day" campaign

Ahead of the abolition of the 50p tax rate on 6 April, Labour looks again to paint the Tories as the party of the rich.

When I recently interviewed Conservative MP Robert Halfon, who first called for the reintroduction of the 10p tax rate, he lamented how Labour's "brilliant" campaign against the abolition of the 50p rate had defined the Tories as "a party only interested in cutting taxes for millionaires". More than any other single measure, the move retoxified the Conservative brand and confirmed the Tories' status as "the party of rich". Every time that David Cameron defends an unpopular tax rise or spending cut, Ed Miliband is able to remind voters that he has simultaneously chosen to reduce taxes by an average of £107,500 for 8,000 income-millionaires.  

With just over a month to go until the tax cut is introduced on 6 April, Labour is stepping up its campaign against the measure. The party has today launched a new ad featuring Cameron writing a cheque for £100,000 to "a millionaire" and a clock counting down to "Tory Millionaire's Day". In response, expect the coalition to point out that the new 45p rate is, as Danny Alexander recently noted, still higher than the 40p rate seen for 155 of the 156 months that Labour was in power. 

Alongside the new campaign, I'm told that Labour, encouraged by how Barack Obama forced Mitt Romney onto the defensive over his tax bill, will continue to challenge the PM to say whether he will benefit from the reduction in the top rate. Private polling by the party has previously shown that 62 per cent of voters, including 46 per cent of Conservative supporters, believe he should "come clean and tell people honestly whether he is personally benefiting". 

Unlike George Osborne, who said last year that he would not gain from the move, Cameron has so far refused to say whether he will. When challenged on this subject by Stephen Pound MP at PMQs earlier this month, the PM replied evasively that he would "pay his taxes". Under ever-greater pressure from Labour, the Tories will need to decide whether this strategy is sustainable.

Labour's new advert reminds voters that those earning a million pounds a year will gain more than £100,000 from the cut in the top rate of tax.

George Eaton is political editor of the New Statesman.

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Rarely has it mattered so little if Manchester United won; rarely has it been so special they did

Team's Europa League victory offers chance for sorely needed celebration of a city's spirit.

Carlo Ancelotti, the Bayern Munich manager, memorably once said that football is “the most important of the least important things”, but he was only partly right. While it is absolutely the case that a bunch of people chasing around a field is insignificant, a bunch of people chasing around a field is not really what football is about.

At a football match can you set aside the strictures that govern real life and freely scream, shout and cuddle strangers. Football tracks life with such unfailing omnipresence, garnishing the mundane with regular doses of drama and suspense; football is amazing, and even when it isn’t there’s always the possibility that it’s about to be.

Football bestows primal paroxysms of intense, transcendent ecstasy, shared both with people who mean everything and people who mean nothing. Football carves out time for people it's important to see and delivers people it becomes important to see. Football is a structure with folklore, mythology, language and symbols; being part of football is being part of something big, special, and eternal. Football is the best thing in the world when things go well, and still the best thing in the world when they don’t. There is nothing remotely like it. Nothing.

Football is about community and identity, friends and family; football is about expression and abandon, laughter and song; football is about love and pride. Football is about all the beauty in the world.

And the world is a beautiful place, even though it doesn’t always seem that way – now especially. But in the horror of terror we’ve seen amazing kindness, uplifting unity and awesome dignity which is the absolute point of everything.

In Stockholm last night, 50,000 or so people gathered for a football match, trying to find a way of celebrating all of these things. Around town before the game the atmosphere was not as boisterous as usual, but in the ground the old conviction gradually returned. The PA played Bob Marley’s Three Little Birds, an Ajax staple with lyrics not entirely appropriate: there is plenty about which to worry, and for some every little thing is never going to be alright.

But somehow the sentiment felt right and the Mancunian contingent joined in with gusto, following it up with “We’ll never die,” – a song of defiance born from the ashes of the Munich air disaster and generally aired at the end of games, often when defeat is imminent. Last night it was needed from the outset, though this time its final line – “we’ll keep the red flag flying high, coz Man United will never die" – was not about a football team but a city, a spirit, and a way of life. 

Over the course of the night, every burst of song and even the minute's silence chorused with that theme: “Manchester, Manchester, Manchester”; “Manchester la la la”; “Oh Manchester is wonderful”. Sparse and simple words, layered and complex meanings.

The match itself was a curious affair. Rarely has it mattered so little whether or not United won; rarely has it been so special that they did. Manchester United do not represent or appeal to everyone in Manchester but they epitomise a similar brilliance to Manchester, brilliance which they take to the world. Brilliance like youthfulness, toughness, swagger and zest; brilliance which has been to the fore these last three days, despite it all.

Last night they drew upon their most prosaic aspects, outfighting and outrunning a willing but callow opponent to win the only trophy to have eluded them. They did not make things better, but they did bring happiness and positivity at a time when happiness and positivity needed to be brought; football is not “the most important of the least important things,” it is the least important of the most important things.

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