Over the past few years it is fair to say that people and businesses disposing of assets pregnant with gain have found their capital gains tax (CGT)/corporation tax (CT) liabilities grow exponentially as a result of the reduction in the CGT tax annual exemption, the corporate indexation allowance restriction, heightened residential CGT rates and corporate tax rates as well as business asset disposal relief only on the first £1 million of business asset gains over the course of an eligible taxpayer’s lifetime.