Allister Heath

Darling must scrap his tax attack on entrepreneurs

issue 20 October 2007

Gordon Brown can’t stop himself from meddling, even with his own good ideas. Soon after he moved into No 11 Downing Street, he introduced one of the best pro-growth capital gains tax regimes in the world. Last week his Chancellor Alistair Darling, with Brown grinning approval beside him, undid much of that good work in one fell swoop.

Their primary target was the City’s private equity industry; but their destructive 80 per cent tax hike will also ensnare farmers, entrepreneurs, small companies quoted on the Aim market, life assurance companies, 1.7 million employees who participate in company share schemes, business angels and venture capital funds, to name but a few. Combined with a previously announced corporation tax rise from 19 per cent to 22 per cent for small firms, this makes Britain a dramatically less friendly place for entrepreneurs from next April, when the changes are due to kick in.

For once, the main business groups have done the right thing: they have put aside their rivalries and are mounting a concerted campaign to convince Darling to change his mind.

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