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Capital Gains Tax

Volume 111: debated on Friday 27 February 1987

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asked the Chancellor of the Exchequer what is his estimate of the additional revenue in 1987–88 of taxing all real capital gains, after allowing for inflation, at 40 per cent. but with separate taxation of husband and wife, excluding gains arising on disposals of a person's only or main residence.

The present yield of capital gains tax would be reduced by about one-third.