I think they've realised that their MPs and remaining supporters aren't financially literate enough to understand that 2% increase in income tax alongside 2% off basic rate NI means their pet non-working people would be no worse off, and that it's just a slightly more subtle way to target the same group of 'the broad-shouldered' yet again
So they've dropped the subtlety and will go for more obvious class war policies to appease their core support.
They might try to position a reduction in the tax thresholds (perhaps to reflect Scotland's?) as 'everyone playing their part' without breaking the letter of the manifesto promise by increasing the rate of the band.
That would be a huge hit on higher earners. They're deluded if they think people won't notice that their pay packet has shrunk substantially!! It's not an abstract idea for us, Rachel. It's a real difference in real money that we now no longer have, because you stole it.