Home > Useful Information > Tax Rates and Allowances > Capital Gains Tax
Capital Gains Tax
|
2011/12 |
23 June 2010 to 5 April 2011 |
|
| Rates: |
|
|
| Standard rate |
18% |
18% |
| Higher rate* |
28% |
28% |
| Trustees and personal representatives rate |
28% |
28% |
| Entrepreneurs' relief rate |
10% |
10% |
| Annual exemption: | ||
| Individual |
£10,600 |
£10,100 |
| Settlement |
£5,300 |
£5,050 |
* For higher and additional rate tax payers
Tax Rates and Allowances
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