Capital Gains Tax Table
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|
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| Individuals | - exemption |
|
|
| Trusts | - exemption |
£5,050
|
£4,800
|
| - balance of gains |
18%
|
18%
|
|
Entrepreneurs’ Relief
For gains arising on or after 6 April 2008, the first £1m of qualifying gains are charged at an effective rate of 10%. Gains in excess of £1m are charged at 18%.
