A few thoughts...
SINGLE EARNER/DUAL EARNER FAMILIES
It does seem hard on families with one earner, earning over 44k. However, that family has the opportunity to gain another income (by sendign the non-earner out to work) whereas in a two-earner family, there is no opportunity to earn more money, plus the two-earner family will be paying for childcare.
HITTING FAMILIES
However, families with an income of 44k are not to be hit twice. Once by losing child tax credits and secondly by losing child benefit. Now, for many families, these two things are - in reality - icing on the cake. We would just lose a holiday and this is very different to losing a home. But, at the moment, all the cuts are hitting families. The wealthy old are keeping their bus passes (oh, what I would do to get one of those and avoid paying £6 to take my family into town) and their winter fuel allowance. This doesn't seem fare, especially as the old have larger tax allowances and no children to support.