Capital Gains Tax

 

Annual exempt amounts 2017-18

 

For disposals on or after 6 April 2011 the first £10m (£5m for disposals on or after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%

Individuals 2017-18

£ per year

2016-17

£ per year

Exemption 11,300 11,100
Standard Rate 1.0% 10%
Higher Rate 28% 20%
Trusts             2017-18

£ per year

2016-17

£ per year

Exemption 5,650 5,500
Rate 28% 28%
 

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