In many instances, such arrangements would only be within the means of high earners.

Several changes in that 1986 law were designed to reduce the ability of high earners to avoid taxes.

The credit should go to the highest earner in the household.

The high earners had to pay more in tax.

In 2010, he was London's highest paid earner at £60m a year.

Anonymity: it does not matter who the high and low earners are.

The Government came under fire last year for saying that high earners would lose the right to child benefit from 2013.

Britain has one of the highest tax rates for both low and high earners.

It says the changes could create even greater unfairness, particularly for some high earners.

Catalyst also looked at pay and found that women make up 5.2 percent of the highest earners.