Redcar's richest race of the year and the Tote Cambridgeshire Handicap at Newmarket take pride of place tomorrow as a new era dawns for off-course punters with the introduction of tax-free betting.

Having winnings handed over without any deductions is an exciting and potentially rewarding perk for backers, who, until today, have seen nine per cent in tax creamed off their returns.

It doesn't, alas, make finding winners any easier and tomorrow's two main races are both devillishly difficult to solve.

At Redcar, a whopping £150,000 is up for grabs in the betabet Two-Year-Old Trophy, which has a maximum field of 26 runners.

It promises to be a wide-open race and I would not be surprised to see Peter Harris clinch the prize with one of his two runners, Resplendent Cee and Old Blue Eyes.

The former, to be ridden by Joe Fanning, who clinched the Champion Two-Year-Old Trophy at Ripon last time out, while Old Blue Eyes, the mount of Robert Winston, finished a creditable second to Acclamation in the £200,000 St Leger Yearling Stakes at Doncaster.

There is 6lb between the pair in the weights, so my slight preference is for Old Blue Eyes to get the better of his stablemate and also beat the useful Bella Chica, who gets in with bottom weight in this six-furlongs dash.

The exasperating Supreme Salutation, a good third at Ayr recently, appeals to me in the Tetley's Bitter Handicap, while recent winner Free Will looks an able proposition for the Arriva Trains Northern Handicap.

Channel 4 cameras, which will be showing two races from Redcar, will also be at Newmarket, where the £120,000 Tote Cambridgeshire Handicap provides punters with its annual head-scratching teaser.

With 35 horses galloping in a straight line over nine furlongs this famous cavalry charge is a thrilling race, made even more exciting by the hope of backing the winner.

My idea of this year's hero is Halland, trained by Geoff Wragg and the mount of Darryll Holland, who, just a fortnight ago, won another of the season's major handicaps, the Ayr Gold Cup on Continent.

Halland has the look of a horse who has been 'laid out' for a Cambridgeshire bid.

He has had just three outings this season and, having just failed to get the better of the high-class Momentum at Newmarket at the end of July, duly went one better in a useful race at Newbury.

Off an ideal racing weight tomorrow of 8st 7lb, Halland has plenty of appeal.

Transatlantic, Smirk (the mount of Kieren Fallon), and North Yorkshire horses Albuhera and Vintage Premium are among the host of dangers, but Halland is awarded my Nap vote to come out on top.

The in-form National Park (2.35) and Independence (3.10) also make stacks of appeal in their chosen assiggments, while Caqui d'Or (4.30) also looks a sound investment.

The mount of Pat Eddery, Caqui d'Or has gone from strength to strength this season since tackling a distance of ground and tomorrow's one and three-quarter miles looks ideal for him to chalk-up his fourth win from five starts.

Tomorrow's tips:

Redcar

1.55 - Supreme Salutation

2.30 - Atarama

3.05 - Bond Boy

3.40 - West Order

4.15 - Old Blue Eyes

4.50 - Free Will

5.20 - Red River Rebel

Newmarket

2.05 - Constitute

2.35 - National Park

3.10 - Independence

3.55 - Halland (Nap)

4.30 - Caqui d'Or

5.00 - Infinite Spirit

5.30 - Chafaya

Updated: 12:28 Friday, October 05, 2001