Capital Gains Tax Annual Exempt
Amount
|
|
2010-11
|
2011-12
|
|
Individuals etc. |
£10,100
|
£10,100
|
|
Most Trustees |
£5,050
|
£5,050
|
2011-12
annual exempt amounts for CGT not yet confirmed.
Capital Gains Tax
Rates
|
|
2010-11
|
2011-12
|
|
Standard rate of CGT |
18%
|
£10,100
|
|
Higher rate (from 23/6/10) |
28% |
£5,050
|
|
Entrepreneurs' Relief fraction (to 22/6/10) |
4/9 |
n/a |
|
Rate for Entrepreneurs (from 23/6/10) |
10% |
10% |
