§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what is his forecast for the number of individuals who will be liable to capital gains tax at the higher rate in 1990–91 and 1991–92.
§ Mr. Maude[holding answer 30 April 1991]: Current estimates of the number of capital gains taxpayers on disposals made in 1990–91 and 1991–92 are 100,000 and 120,000 respectively. Of these figures, about 60 per cent. in both years are estimated to be individuals paying capital gains tax at the higher rate of 40 per cent. on at least part of their taxed gains.