The narrative in the run-up to Budget 2027 has been largely a personal one, with income tax leading the charge. That hasn’t meant that the problems and challenges facing businesses – big and small – are any different than they were a year ago. One of the top measures for Irish businesses from this Tuesday’s speech by Tánaiste and Minister for Finance Simon Harris is a reduction in capital gains tax from 33% to 31% – but just how effective that modest cut will be for businesses is unclear. Harris said the Government wanted to ensure work rewards and “risk…

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