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Broader tax base drives £24bn revenue, expanding government fiscal space

Executive summary: More taxpayers are being drawn into capital gains tax as allowances are reduced, increasing government revenue. The surge to £24bn underscores the fiscal importance of the tax and may influence budget planning and monetary policy.

Who is involved: HM Revenue & Customs, UK taxpayers, the Treasury, and opposition parties.

Likely next: Future policy adjustments may tighten allowances further, and political debates over tax fairness are expected.

The UK Treasury’s capital gains tax reforms have expanded the tax base, pulling more middle‑income earners into the levy. Revenue from the tax rose nearly 80% to £24 bn in the last tax year, becoming a major source of government income. The changes reflect tighter allowances and are described as a “cash machine” for the state. No immediate legislative changes have been announced beyond the current rules.

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