In what has been dubbed a form of 'mansion tax', the Chancellor is reportedly looking to end the exemption from capital gains tax when owners of higher-value properties sell up.

Exclusive: Treasury examines options including tax on homes sold for more than £500,000 as well as overhaul of council tax

Higher-value homes in the crosshairs as Chancellor looks for ways to balance books

Tax on sale of homes worth over £1.5m may not raise enough to fill £50bn black hole