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MIKE TRUMAN is not impressed with the change in CGT rates half way through the year
KEY POINTS
- No obvious financial reason for changing CGT half way through year.
- Revised TCGA 1992 s 169R hits EIS and loan notes.
- Complex method of calculation in Finance Bill 2010 Sch 1.
- Will HMRC be able to complete IT changes in time?
You will notice as you go through this week’s issue that we have a World Cup theme running through it given that the final is this weekend. 
Admittedly this idea would have worked a lot better (at least south of Hadrian’s Wall and east of Offa’s Dyke) had England still been in contention but as always they flattered only to deceive.
Those with far greater...
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