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Capital Gains Tax
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Capital Gains Tax
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Individuals (from 23/06/2010) |
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- Standard rate taxpayers |
18% |
18% |
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- Higher rate taxpayers |
28% |
28% |
Companies - added to income |
21% / 28% |
21% / 28% |
Discretionary and Accumulation & Maintenance Trusts (from 23/06/10) |
28% |
18% |
Interest In Possession Trusts (28% from 23/06/10) |
28% |
18% |
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Individuals and most estates |
10,600 |
10,100 |
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5,300 |
5,050 |
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
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Upto £5,000,000 |
Over £5,000,000 |
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Up to £2,000,000 |
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10% |
Over £2,000,000 |
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18% |
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Up to £1,000,000 |
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10% |
Over £1,000,000 |
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18% |
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