BBC: Lib Dem voice is loud on banks and tax

"......What may shock many investors is that the coalition will more-or-less adopt the Lib Dem's policy on raising the capital gains tax rate to streamline it with income tax. That means the top rate of CGT will be at least 40%, and possibly 50%.
However a much lower rate will be applied to "entrepreneurial" business investment: the higher capital gains tax rate is aimed at extracting more revenue from speculation, but there will in a sense be a return to the system only abandoned by Labour a couple of years ago, where there were significant tax rewards for those who invest in wealth-creating activities for longer........."