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