The tax system is not the one Nigel Lawson wanted
Tax and the Family’s Don Draper in an article for Conservative Home explains that Nigel Lawson's aim was to make tax system fairer for families in particular for families with only one income. A key feature was to have been a fully transferable personal allowance for married couples. This didn’t happen.
Because of Margaret Thatcher’s opposition he was only able to do "half a job”. He had aways hoped that his successor would compete the job he had started. None of his successors have done so. Today’s policy makers seem to be unaware of Nigel Lawson’s original plan.
The financial problems so many families now face have their origin in Margaret Thatcher’s opposition to his reforms. It would be a fitting tribute to Nigel Lawson if in the next Budget his original plan for independent taxation was fully implemented.