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Tables Capital
Gains Tax
Capital Gains Tax
|
Individuals (from 23/06/2010) |
|
|
|
- Standard rate |
18% |
18% |
|
- Higher rate (if gains/income exceed £37,400) |
28% |
- |
Companies - added to income |
21%/28% |
21%/28% |
Discretionary and Accumulation & Maintenance Trusts (from 23/06/10) |
28% |
18% |
Interest In Possession Trusts (from 23/06/10) |
28% |
18% |
|
|
|
Individuals and most estates |
10,100 |
10,100 |
|
5,050 |
5,050 |
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
|
|
|
|
|
Up to £5,000,000 |
10% |
|
Over £5,000,000 |
28% |
|
| |
Up to £2,000,000 |
10% |
|
Over £2,000,000 |
18% |
|
| |
Up to £1,000,000 |
|
10% |
Over £1,000,000 |
|
18% |
| |
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