Tax change spin war fought on Twitter

Prime Minister David Cameron took to Twitter to highlight the increase in the personal tax allowance. He wrote:

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From today 24million people will be paying £600 less income tax than in 2010 http://t.co/UyTSd1VyLV

Mr Cameron also included a link to a new Conservative poster outlining the change with the headline "Help for Hardworking People".

Labour launched its own poster - with the tag "Who Wants to Bung a Millionaire? Dave Does" - setting out claims that high earners are benefiting while millions are worse off under coalition reforms.

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Today, 13,000 millionaires got an average tax cut of £100,000. RT to share poster launched today http://t.co/vhVmj7bKa0

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Top income tax rate falls to 45%

A raft of government changes to tax reform come into effect from today, including a cut in the top rate of income tax from 50p to 45p.