“When it comes to financial planning and investment management, speculation is a risky game to play. There are many examples of times where speculative investors have gotten things wrong. For years, there has been speculation that CGT rates will be levelled up with income tax. It has also frequently been touted that higher- or additional-rate tax relief on pension contributions will be discontinued” writes Pete Doherty

 

“History tells us that it is not unusual for governments of any colour to change these more peripheral taxes and thresholds when they are keen to keep the ‘big three’ untouched. These rates and thresholds affect fewer people but can still result in big wins for the treasury’s tax take.

Some proposed changes will have an outsized impact on those that it affects. Plans to apply VAT on private school fees has prompted a surge in prepayment of fees to sidestep the increased cost. For international individuals, the Conservative Government had already announced sweeping changes to the non-dom rules. Labour are widely expected to close what they see as significant “loopholes” in the plans. This includes capturing all foreign assets held in a trust for inheritance tax, whenever they were settled.

It is also worth noting that some changes to taxes do not require an immediate, knee-jerk reaction. For example, Capital Gains Tax. If you are planning to sell an asset like an investment property in the coming years, where there is one transaction that is liable for CGT, certainly a change in the rates is going to affect your net sale proceeds. But if we are discussing gains embedded within an investment portfolio, such as those that we offer at Arbuthnot Latham, the tax liability arises over the year from trades placed within portfolios and it is something that we actively manage for our clients.

Until we receive a budget from the new Chancellor (expected in Autumn 2024), we do not have the facts in hand. At Arbuthnot Latham, we believe in making considered decisions based on facts rather than speculation.