CGT changes typically come into effect from 6 April, although there have been instances of mid-year adjustments in the past. This potential has prompted many taxpayers to accelerate disposals in order to benefit from the existing rates. For CGT purposes, the disposal date is defined as the date of the unconditional exchange of contracts. It’s also expected that anti-forestalling measures will be introduced to prevent any artificial acceleration of disposal dates. While there is still time to sell listed investments before 30 October, selling other assets such as a business or property often requires more time, unless a buyer has already been secured.