Capital Gains Tax
- Rates of Tax
- Entrepreneurs Rate Band
- Entrepreneurs Life time
- Uniform Rate
- Annual Exemption
- Individuals
- Trusts
- Chattels
- Chattel proceeds (5/3rds of excess gain is taxable)
- 2010/2011
- 10.00%
- £2,000,000
- 18.00%
- £10,100
- £5,050
- £6,000
- 2009/2010
- 10.00%
- £1,000,000
- 18.00%
- £10,100
- £5,050
- £6,000