Just one month to go before the general election are you getting excited? No? Given the few differences of policy that exist between Labour and the Conservatives, I can't say I blame you.

There is, of course, some clear blue/red water between the parties: how quickly to tackle the deficit, for example. But in the world of work the boundaries are increasingly blurring as the Tories, long known as the party of business, appear to be showing a softer, dare I say more inclusive side.

Who, for example, would have thought it would be the Tories fighting for more people to have the right to request flexible working? If elected, they will increase this right to parents with children aged up to 18. They will also change maternity leave to flexible parental leave, enabling parents to decide whether the father or mother shares leave, aside from the first 14 weeks, which will remain as maternity leave.

Theresa May, shadow secretary of state for work and pensions and shadow minister for women and equality, denies this is all rather interventionist.

"Showing that a company has embraced the concept of flexible working is very important in terms of making them attractive to high-calibre staff," she told me last month, stressing it is all about attracting the best talent to the UK.

Which brings me to making the UK the best place to do business. Surely the Tories oppose the 50p tax rate coming into effect this/next week? Well, the latest pronouncement from George Osborne is that the rise is "temporary" by which he means it will remain for at least two years.

Meanwhile, the new rate, confirmed by Alistair Darling in last month's Budget, will make the UK second only to Italy in the G20 in terms of tax unattractiveness for high earners, says PwC, and has led to Tesco, M&S and Sainsbury's bringing forward bonus payments to avoid it.

Meanwhile new tax avoidance deals with Liechtenstein, Grenada, the Dominican Republic and Lord Ashcroft's favourite, Belize, are just part of a crackdown on offshore tax dodges by individuals and companies.

So what about the other end of the spectrum? Darling's 2.2% rise in the minimum wage has been greeted by the usual outcry from the food industry, with the BRC fuming it is "irresponsible". Even the CIPD has waded in, saying the hike represents "a hefty tax on jobs".

The FDF takes a more conciliatory view, believing it "strikes a fair balance between the needs of lower-paid workers and hard-pressed employers recovering from recession", although it adds its concern about National Insurance hikes and plans to change the default retirement age, "both of which will add further burdens on employers".

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