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Capital Gains Tax

Capital Gains Tax

 

06/04/10
to
22/06/10
£

23/06/10
to
05/04/11
£

2011/12
& 2012/13
£

Individuals

Exemption

10,100

10,100

10,600

 

Balance of gains up to £34,370
(£35,000 2011/12)

18%

18%

18%

 

Balance of gains above £34,370
(£35,000 2011/12)

18%

28%

28%

Most trustees

Exemption

5,050

5,050

5,300

 

Balance of gains up to £34,370
(£35,000 2011/12)

18%

28%

28%

 

Balance of gains above £34,370
(£35,000 2011/12)

18%

28%

28%

Chattels

Exemption

6,000

6,000

6,000

Entrepreneurs relief

Lifetime limit of gains

2,000,000

5,000,000

10,000,000

 

Entrepreneurs rate

10%

10%

10%

 

Entrepreneurs relief fraction

4/9

n/a

n/a

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