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