Business Secretary Vince Cable has insisted the coalition government is not split over planned increases to non-business capital gains tax.
The move could see second home sales taxed at a rate of 40% or 50%.
Senior Tory MPs have attacked it as a tax on the middle classes and a betrayal of Conservative values.
But Mr Cable told BBC News it was a crucial part of the coalition deal and there was no disagreement over it between the Lib Dem and Tory partners.
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