An investor buys £100,000 of shares outside an ISA or pension. They rise in value to £160,000. If the investor sells the shares, the potential capital gains tax calculation looks like this: That's assuming the entire taxable gain falls within the 24% band, with no allowable losses or deductible costs. Under current rules, CGT on ordinary share gains is charged at 18% within the unused basic-rate band and 24% above it. Now for the Budget twist. Reports suggest the Chancellor h