I may well have my maths wrong here or be misunderstanding but:

The Tax Free Allowance on income will be abolished, currently £12,570 and replaced with a 10% Low Tax Allowance on all income up to Minimum Wage x 40 hours + 20% due to be approximately £28,500.
25% Standard Rate £28,500 to £100,000
40% Higher rate over £100,000.p

If you earn £99,999pa you have a net of £75000, but when you jump over the £100k into the higher tax bracket (40%) you have a lower net income until you reach £125k gross - which brings you back to the £75k net. Possibly self employed could use it against expenses and benefit?

So nobody will want to have a gross income between 100 - 125k pa as it gives them a lower net income. Leading to people either sticking in the lower tax bracket or seeking a wage increase of minimum £25k.

Have I got that right?