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Home  Resource Centre Tax
Tables Capital
Gains Tax
Capital Gains Tax
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Individuals - flat rate from 06/04/08 |
18% |
10%/20%/40% |
Companies - added to income |
20%/28% |
20%/30% |
Discretionary and Accumulation & Maintenance Trusts |
18% |
40% |
Interest In Possession Trusts |
18% |
40% |
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Individuals and most estates |
9,600 |
9,200 |
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4,800 |
4,600 |
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
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Up to £1,000,000 |
10% |
- |
Over £1,000,000 |
18% |
- |
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