CGT Budget speculation triggers surge in reconstruction enquiries

With capital gains tax rises one of the biggest worries for businesses before the Budget, Daniel Martin, tax advisory lead at Croner-i VIP Tax Team, looks at various tax election options

There is much speculation regarding the Chancellor’s Budget, which is due to take place on 30 October. One of the key areas of speculation is what changes, if any, will be made to capital gains tax (CGT).

The speculation includes possible increased rates of CGT, changes to the CGT position in relation to solvent liquidations, and whether business asset disposal relief (BADR) may be affected.

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