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I study here free nn Two of the government's flagship changes to personal finance take effect today, about which they will want to trumpet loud and long. The first, and most important, is the increase in the income tax personal allowance to £10,000. It's one of the main things the Lib Dems went into the coalition to achieve, and it'll be interesting to see how much they present it as their own victory, rather than one shared with the Tories.

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