HMG always talk about low top income tax rates because of the need to look after those wealth creating entrepreneurs. As I see it a better way of looking after true entrepreneurs (rather than the professional classes, media types, etc - who won't go anywhere) if not to worry about income tax. Tax them highly on that score but let them benefit from a sliding scale of CGT on business disposals. At present they get an effective 10% tax charge on modest disposals. Much better IMO, if they paid say, 25% on small disposals sliding DOWN to say, zero % of disposals of 250M +. That creates an incentive to build the business and not sell out at say £25M to a big company who then lays off half the staff but to keep dynamic. growing companies running until they are much bigger - thus creating a vibrant growing economy and increasing employment.
