He's one of my favourite polemicists:
"Strangely, the right-wingers who complain that the benefits system creates a “moral hazard” by giving people “money for nothing” see no moral hazard in doing exactly the same thing with the rich, with far larger sums."
I'm disappointed that he didn't assault the methodology of taxation. I'm an advocate of progressive taxation and I think any arbitrary figure over which you start paying a fixed percentage is stupid. I believe there should be a threshold but I think that it should start around £100,000 at a paltry level (say, 0.1%) and increase thereafter to 25% at £1,000,000 and 49% for anything over £10,000,000. I will tell him so.