@DanNeidle Simple: reinstate the PTA as universal.
Expensive/Complex: allow couples with children to share the tax burden within a household. Or to transfer earnings to partner via HMRC portal (in the same way TFC account works). £20k per year per child.
@Sam_Dumitriu 4 feels irrelevant. It’s like saying what about high single earner household vs 2 earner households. One pays far more tax than the other.