Who will be most disappointed with Budget 2018? The self-employed and residential landlords

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The Murphy case suggests otherwise.

The fact remains though that most cases of tax discrimination are never tested in the higher courts owing to the prohibitive cost of mounting a case.
 
The Murphy Case was taken on constitutional grounds that an unmarried couple living together could not have a tax advantage over a married couple living together.

However, it did not change the principle that tax law can differentiate between single people who are in a marital-type relationship and those who are not.
 
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The surcharge was brought in during one of the earlier crisis budgets. It was a last minute measure, and replaced some other planned measure which was deemed to be politically awkward (can't remember what).

Anyway the civil servants were tasked with plugging gap - quickly - and this was the wheeze they came up with.

They would have raised roughly the same had they increased income tax on public service pensions by 1%.

But pigs don't fly.
 
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