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Tables Capital
Gains Tax
Tax Tables
Capital Gains Tax
|
2010/11 (£) |
2009/10 (£) |
|
Rates of tax |
|
|
|
Individuals |
18% |
18% |
|
Companies - added to income |
20%/28% |
20%/28% |
|
Discretionary and Accumulation & Maintenance Trusts |
18% |
18% |
|
Interest In Possession Trusts |
18% |
18% |
|
|
|
|
|
Exemptions |
|
|
|
Individuals and most estates |
10,100 |
10,100 |
|
|
4,800 |
4,800 |
|
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
|
|
|
|
|
Entrepreneurs relief: (2010/11) |
|||
Up to £2,000,000 |
10% |
10% |
|
Over £2,000,000 |
18% |
18% |
|
Entrepreneurs relief: (2009/10) |
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Up to £1,000,000 |
10% |
10% |
|
Over £1,000,000 |
18% |
18% |
|
