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July 2015 Budget-Potential Capital Gains Tax Changes- Updated 5th July 2015


There are commentators predicting a potential change in the way individuals are taxed on their capital gains. One potential option being suggested is that capital gains are will no longer be taxed separately at 18% and 28%, but as the top slice of a person's income, meaning a potential increase to 45%.  In addition, there may be restrictions put in place for Entrepreneurs’ Relief.

A post-election CGT rate change is not without precedent – indeed in 2010, the CGT rate increase took immediate effect. 

We are now awaiting the budget on Wednesday to see what changes will arise.







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