In Germany, the number is 25 per cent. In both Latvia and Lithuania, it is 20 per cent. It fluctuates between 10 per cent and 26 per cent in Spain. In Ireland, meanwhile, the capital gains tax rate stands at 33 per cent, a number that investors and businesses claim discourages investment and drives start-ups to other jurisdictions. Successive governments have tinkered with reliefs and exemptions, but the headline rate has remained intact. However, if the business lobby was hopeful of meaningful change in Budget 2022, those hopes have been dashed by the Tax Strategy Group. Its papers, published today,…

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