Beaconsfield residents most affected by 50 per cent tax rate

The new rate will affect up to 350,000 UK residents and a majority of these live in the UK's wealthiest towns.
Top of the list, according to a Daily Telegraph survey last year, is Beaconsfield, closely followed by Gerrards Cross and Chalfont St Peter.
People earning £250,000 per year will in 2010 pay an extra £10,000 in tax because of the new 50 per cent rate applying to salaries above £150,000.
Chas Roy-Chowdhury of ACCA said: "This new 50% tax rate has been trailed for some time now. But it will still come as a surprise and shock to many."
A survey by the Daily Telegraph in April last year listed Beaconsfield as Britain's wealthiest town with an average house value of £685,000 and with 38 per cent of the population holding a university degree.
It described the town has as "prime commuter territory, nestling in the Chilterns like an expensive jewel" and as attracting city strivers, and creatives who come for the National Film and Television School.
Gerrards Cross and Chalfont St Peter are hardly more affordable, with average prices at £664,000. Chalfont St Peter is described as "another pearl in green belt land" with "chocolate box cottages and elegant town houses" nestled around 32 acres of Common and woodland.
Mr Roy-Chowdhury added: "It is not only the new legislation that can be confusing, but also the fact there they will be further changes in 2010, especially if a new government comes in. While inheritance tax will most likely stay at the same level, there will be more of a focus on green taxes."