OUT OF DODGE

October Budget could see A THIRD of Brit businesses activate ‘exit plans’ thanks to major tax change

Find out what it could mean for you

A THIRD of British businesses are working on "exit plans" ahead of the October Budget's rumoured tax shakeup, a survey of executives have found.

Bosses are "fast-tracking" their preparations to try and reduce the impact of a "painful" rate hike.

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A third of British businesses are working on 'exit plans' thanks to tax fears, a new survey has foundCredit: PA
Chancellor Rachel Reeves is reportedly considering hiking the rate of capital gains taxCredit: Getty

Chancellor Rachel Reeves will rise to the dispatch box on October 30, seeking to fill what ministers have called a £22 billion "black hole" in the books.

Labour has repeatedly promised not to increase the main rates of income tax, national insurance and VAT and has limited any rises in corporation tax to no higher than 25%.

As a result, ministers are looking for other ways to raise the cash necessary to plug the "black hole".

It has been rumoured that Ms Reeves could seek to equalise capital gains tax (CGT) with income tax as part of the Treasury's efforts to right the financial ship,

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This could see businesses handing as much as 45% of their profits in capital transactions to the Exchequer.

What is capital gains tax and who pays it?

By Jacob Jaffa

Capital gains tax (CGT) is raised on the profits derived from the sale of assets.

It is separated from income tax, which is charged on earnings paid out in return for work.

CGT applies to the sale of any personal possession worth over £6,000 (apart from vehicles) and any shares or business assets.

A version of the tax also applies to certain properties with the sale of any second home and, in some cases, your main home subject to the charge.

There is also an allowance of £3,000 on anything that is not a personal belonging (e.g. shares) and £1,500 for trusts.

It is currently charged at a basic rate of 10%, which rises to 18% when dealing with property.

However, if you pay the higher rate of income tax, this jumps to 20% and 24% respectively.

Likewise, if the sale value of your asset is above the basic income tax threshold (currently £50,270) you will be charged the higher rates on the amount you go over by.

The rate is currently just 10% for most deals, rising to 18% on the sale of residential property.

Senior Labour figures have long pushed for equalisation, arguing that capital gains are just like any other form of income and should be taxed accordingly.

But critics maintain that such a move would disincentivise investment, drive down productivity and put the handbrake on economic growth.

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A new study from wealth management company suggests that almost a third of entrepreneurs in the UK are now working on "exit plans" - up 6% from 18 months ago.

This would involve businesses selling off as many assets as possible before the Budget in order to benefit from the lower rate before the tax is potentially hiked.

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Around a quarter of those asked said they had accelerated their plans to pull out of solid assets thanks to worries over CGT.

And a fifth said they had done the same due to concerns of potential cuts to inheritance tax relief.

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Laura Hayward, of Evelyn Partners, said: "As opinion polls increasingly suggested a change in government and the consequential potential for tax changes was becoming more likely, an increasing number of business owners have got in touch with us to have conversations about business exits.

"The business environment for many owners has already been tough enough in recent years as they have worked hard to rebuild their businesses after the pandemic, against a backdrop of cost-of-living pressures and high inflation.

"Add to that the potential for unfavourable tax changes in the upcoming Budget and it's completely understandable that some are hoping to realise the gains of their successes sooner rather than later."

It comes after The Sun exclusively revealed that Ms Reeve's top aide had being announced in the Budget.

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There was also public outcry over the expected decision to reverse a 2022 cut in fuel duty, despite the Government's pledge not to raise taxes on "working people".

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