Hats off to David Laws – the Liberal Democrats’ very own “two brains” – for seeing through Gordon Brown’s tax promises today. It was Mr Laws’ sharp eyes that allowed the Lib Dem Budget team to trump the Tories in the Commons today, I’m told. The Lib Dem work and pensions spokesman spotted that the Chancellor, even as he promised to reduce the basic income tax rate from 22p to 20p, was abolishing the 10p starting rate he himself introduced in 1999…

The story continues at The Telegraph.