Capital conundrums

With Budget 2017 looming, everyone’s waiting to see what way the available cash will be carved up

28th August, 2016

With a little over six weeks to go until Budget 2017, speculation is mounting about how the government will divide the available pot between tax changes and expenditure measures.

While income tax reform, particularly in relation to the universal social charge (USC), is likely to be grabbing headlines in October, entrepreneurs and SMEs are hopeful that the budget will also feature further reform on capital taxation.

Last year’s budget introduced a revised capital gains tax (CGT)...

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