Will Ladislaw
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Revival of EIS deferred gain after CGT increase
Please can you tell me whether if I sold in 11/24 a qualifying EIS investment that was made in, say 2019 and which I used to defer a gain in that year but now I don't defer the gain again so it is revived, whether the revived gain would be taxed at the new rate (in my case 24%) or at the former rate (20%)?