JJ100

Hello, Let me ask related questions, that do not require speculation. 1. Have any CGT changes in the past been applied, so that they came into effect part-way through a tax year? (e.g. such that one CGT rate applied to disposals in one part of the year, and a new CGT rate applied to disposals in the second part of the year). 2. Have any CGT changes in the past, that have been announced part way through a tax year, been applied retrospectively to cover disposals since the beginning of that tax year, prior to the announced change? Thank you

Regarding speculation on CGT rate increase in Autumn Statement 30 October I am seeing people giving advice to others to complete share disposals with capital gains, prior to 30 October, when a potential increase in CGT rate might be announced. As a matter of timing and practicality, when could any such increase in CGT rate take effect? Could it apply to the whole 2024/25 tax year, catching all CGT disposals regardless of the 30 October date? Could it apply only to disposals after 30 October, somehow resulting in a split of different tax rates applying within the tax year (could that even work?)? Or would it only apply to 2025/26, giving people time to manage disposals until the end of 24/25 tax year, under current 24/25 rates? Thank you