Friday December 13, 2019

A question of capital

Budget 2016 is looming, and now the pressure is building for the reform of capital taxes

22nd August, 2015
The 2016 Budget is just around the corner. Picture: iStock

A good tax is a tollbooth on business activity, a bad tax is a barrier to it. So are the capital taxes reasonable tolls, or barriers to activity?

We don’t have to contend with capital gains tax or capital acquisitions tax on a regular basis, but when we do, it hurts. Capital gains tax is a tax on gains from the sale or indeed the giving away of assets – property, shares and the like....

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