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Conclusion

The issues of greatest interest for financial advisers and financial product providers would seem to be:

(i) The possible taxation of corporate capital gains/losses on a mark-to-market (year by year) basis.
(ii) The possible abolition of indexation relief for companies.
(iii) The retention of capital gains tax freedom for gains made by collective managers and indexation relief for life funds.
(iv) The possible removal of some of the differences between trading and investment companies.
(v) The basing of tax relief for capital expenditure on the accounting basis with the removal of the separate regime of capital allowances.

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