CGT deferral has clearly been advantageous historically due to the low tax rates for the last decade. But I wonder if this can be presumed for the future. Could crystallising CGT liability now could be more beneficial than deferral because when that charge appears down the line, the prevailing rate may be higher - perhaps even double, say by 2026!
Obviously this is a question of opportunity cost and market timing of post pandemic CGT rates, but am I broadly correct in that there IS a decision here, or is maximum deferral (e.g. from EIS investments) generally a no brainer?