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<p>As set out in the Government’s response to the Office of Tax Simplification's report
on Capital Gains Tax (CGT) on 30 November 2021, substantial reforms to CGT rates and
allowances would involve a number of wider policy trade-offs and so careful thought
must be given to the impact that they would have on taxpayers, as well as any additional
administrative burden on HMRC.</p><p> </p><p>The Government will continue to keep
the tax system under review to ensure it is simple and efficient.</p>
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