What kind of legacy does Rishi Sunak want to leave behind?

In British politics, last impressions count. Governments are remembered as much for how they leave office as for how they arrived. With a , both Rishi Sunak, the prime minister, and Jeremy Hunt, the chancellor, know that they are probably doomed. Running an outgoing government mixes immense responsibility with immense temptations. Cynical ministers merely make life harder for incoming governments; canny ones embed their preferences so their politics long outlives them. The choice is a simple one: to wreck or to ratchet.Messrs Sunak and Hunt have a range of examples to copy. After all, each tactic has a long history. Wrecking can come in many forms. Gordon Brown, a former Labour prime minister, mangled the tax system on his way out in 2010. Labour managed 13 years in power without increasing the highest rate of tax to 50%. The party introduced it a month before they left office. At the same time Mr Brown withdrew the personal allowance from high-earners, leaving those who earned over £100,000 with a 60% marginal rate. When the Tories reduced the rate, to a level still higher than it had been for most of New Labour’s term, the Conservatives were pilloried. The distortionary 60% rate remains.