Capital Gains Tax

  • Rates of Tax
  • Entrepreneurs Rate Band
  • Restricted to £1m lifetime limit
  • Uniform Rate
  • Annual Exemption
  • Individuals
  • Trusts
  • Chattels
  • Chattel proceeds (5/3rds of excess gain is taxable)
  • 2009/2010
  • 10.00%
  • 18.00%
  • 2008/2009
  • 10.00%
  • 18.00%
  • £9,600
  • £4,800
  • £6,000