Opinion

Practical refinements needed to make reforms work effectively

'Investors remain as susceptible to herding, panic and euphoria as when news travelled by pigeon'

While it is entirely possible that CGT rates could rise sharply in the Budget, Chris XX remains sceptical that the majority of genuine business owners will ultimately pay tax at the full headline rate...

Fewer but better buyers

'Taxation raises revenue. It also changes behaviour, sometimes as intended, sometimes not'

The Terminally Ill Adults (End of Life) Bill ended in defeat

'Indexing will continue to grow, but the wrapper through which investors access it will change'

Retirement planning Q&A

The news editor's Friday Night Takeaway from 9 October

Rather than any single flagship measure, several tax ideas keep resurfacing in the Budget debate, from property reform and a possible return of CGT indexation relief to taxing middle earners more. Michael Edwards sets out the levers advisers should have...