So after 15 weeks of review, chancellor Alistair Darling finally revealed his much-hyped u-turn on capital gains tax. Except a drop from 18% to 10% for earnings up to a £1 million over a lifetime isn't really much of a u-turn, is it?Sure, it's good news for all the micro and small businesses unlikely to sell for more than the threshold, and in fairness, that accounts for roughly 80% of the business population.But that's somewhat missing the point. Enterprise thrives on investment and on the edge of a recession is it really smart to actively discourage the very people making those investments? Will you now think twice about selling and starting-up again?Supper Clubs' Duncan Cheatle, who led the Facebook campaign against the rise, could be heard from across the capital as he vented his fury. He told Startups that the announcement was "a complete disaster and a slap in the face".Tory shadow minister Mark Prisk was unsurprisingly quick to let us know he thought "growing firms have been completely ignored" and that business could no longer trust Labour. Maybe that's true. Or is it a bit rich from a party that levied capital gains tax at 40% when it was in power?