The Budget may include a 'unicorn relief', a lower rate of capital gains tax for founders whose UK company is later sold at a valuation of $1bn or more, the Observer reports.
The same Observer piece says the Telegraph has reported that Business Asset Disposal relief would be 'scaled back significantly' to fund other reforms. According to the Observer, the relief currently gives a reduced rate on the first £1m of an entrepreneur's lifetime gains.
No rate, cost or revenue figure has been reported for either change. The Treasury has not confirmed either measure, and the claims have not been independently checked.
Earlier reports said the Chancellor, John Healey, had ruled out a general rise in capital gains tax. A targeted relief for founders and a cut to Business Asset Disposal relief would be separate measures and would not by themselves contradict those reports.
Healey delivers the Budget to the Commons on Wednesday 28 October.