R E L A T E D C O N T E N T

PBR: Chancellor cuts CGT taper relief

By Philip Smith, Accountancy Age, 27 Nov 2001

As expected the chancellor has announced that capital gains tax taper relief will be reduced to 20% after one year on the disposal of business assets, cut further to 10% after two years.

Gordon Brown said that this would benefit three quarters of all businesses who would be paying the basic rate of 10p.

Brown also announced that the enterprise management incentive scheme, which gives tax breaks on small businesses' executive share options , would be extended to all business with assets of up to Pounds 30m, with immediate effect.

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