Capital Gains

KelvinBurkePhoto
ICA_Logo
CIOTLogo
AAT logo
fsblogo
icon-certified-proadvisor

Capital Gains

 

2013/14

2012/13

Individuals

Exemption

10,900

10,600

Standard rate

18%

18%

Higher rate*

28%

28%

Trusts

 

 

Exemption

5,450

5,300

Rate

28%

28%

* For higher and additional rate tax payers.

Entrepreneurs’ Relief

For disposals on or after 6 April 2011 the first 10m (5m for disposals on or after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.


Copyrights  ©  2012.
Kelvin Burke.
Privacy Policy. Terms of Use.

Privacy Statement

[Capital Gains]
Accept Cookies?