 The three main parties all advocated cutting income tax.Labour and the Conservatives did not specify the exact thresholds of income tax they would implement but the Liberals did, claiming they would have income tax starting at 20% with a top rate of 50%.Without explicitly mentioning Thatcher's sex, Callaghan was (as Christian Caryl later wrote) "a master at sardonically implying that whatever the leader of the opposition said was made even sillier by the fact that it was said by a woman".