18% rate of CGT and a £100K exemption?

It's been reported that the government may be looking to soften the blow of the 18% flat rate of capital gains tax by introducing a £100,000 exemption for business owners. Business owners were probably the group that was most worse off from the proposed CGT changes, as under the current rules they can reduce their tax rate to an effective 10%. The talk of a £100,000 exemption seems to be going back to the days of retirement relief where there was a fixed exemption from the capital gain on the sale of a business/company to fund retirement or due to ill health. Retirement relief provided much greater levels of CGT exemption than £100K but of course the CGT rate was much higher then than the new 18% rate. They're also talking about the new relief applying to business sales as well as just purely 'retirement' scenarions. A £100,000 exemption though would still leave anyone with a capital gain of over around £200,000 still worse off than under the current system, after taking account of the new tax rate.