A ST ALBANS tax expert has criticised yesterday's pre-budget statement by Chancellor’ Alastair Darling, both for leaving loopholes and for going back on earlier promises.

Anne-Maree Dunn, tax partner of accountants Vantis in Holywell Hill, said: “The absence of comment about capital gains tax (CGT) was pleasing but surprising.

“This remains unchanged at 18 per cent , offering a wide discrepancy between CGT and the 40 per cent top income tax rate.

“There is nothing to stop the perfectly legal wrapping up profits in a company and therefore paying only 18 per cent CGT and not 40 per cent income tax – potentially a 22 per cent possible saving for an individual.

 “The lack of increase in inheritance tax levels is a progressive stealth tax. An increase was expected and, although inflation and house prices might currently be depressed this is not expected to continue through to 2011.

"There had been a previous announcement that the IHT threshold was to increase, however this has been backtracked by the Chancellor.

“IHT does not raise much in real terms for the Treasury, but is a highly sensitive tax affecting the burgeoning middle class taxpayers.”