The good, the bad and the ugly for Budget 2020

The state’s proposals don’t go far enough on tax incentives for SMEs

28th July, 2019

The pros and cons of reducing the capital gains tax (CGT) rate are discussed at length in the Tax Strategy Group’s (TSG) Budget 2020 papers. I have advocated a significant reduction; Paper 11 (which also covers capital acquisition tax and stamp duty) devotes six pages to the issue and concludes that “in the absence of more detailed economic and fiscal analysis it is difficult to determine the potential benefit and downsides of a change in...

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