Q - tax capital gains on an accural or realised basis.

The problem with CGT on an accrual basis is there is no cashflow to pay the tax.
The problem with CGT on a realised basis is there is no tax generation for a number of years.

Q - Do you include the family home?

Q - Do you include roll over releif?

If not, if you sell something, you cant afford to buy the same item back again, influencing decisions.

I think there was a good paper by the tax working group. See if you can find it. I am not saying you are wrong, just making sure you are fully informed.
If so, it defers the tax revenue even further