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Capital Gains Tax
|
Individuals |
|
|
|
- Standard rate taxpayers |
18% |
18% |
|
- Higher rate taxpayers |
28% |
28% |
Companies - added to income |
20% / 24% |
20% / 26% |
Discretionary and Accumulation & Maintenance Trusts (from 23/06/10) |
28% |
28% |
Interest In Possession Trusts |
28% |
28% |
|
|
|
Individuals and most estates |
10,600 |
10,600 |
|
5,300 |
5,300 |
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
|
|
|
|
| |
|
|
Upto £5,000,000 |
Over £5,000,000 |
|
|
|
| |
Up to £2,000,000 |
10% |
|
Over £2,000,000 |
18% |
|
| |
Up to £1,000,000 |
10% |
|
Over £1,000,000 |
18% |
|
| |
Entrepreneurs Relief limit refers to Lifetime Gains. |
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