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Tax Rates and ResourcesTax Rates & Resources | Useful Forms & Information
Useful Forms and Information Birmingham
Capital Gains Tax
Tax year 2013/2014

 

Individuals

Individuals 2013-14 2012-13 2011-12 2010-11
Annual Exemption 10'900 10'600 10'600 10'100
Chargeable Gains 18% 18% 18% 18%
Higher Rate* 28% 28% 28% 28%

 

Trusts

Trusts 2013-14 2012-13 2011-12 2010-11
Annual Exemption 5'450 5'300 5'300 5'050
Chargeable % 28% 28% 18% 28%

*For higher and additional rate taxpayers

 

Entrepreneurs Relief

For disposals on or after 6 April 2011 the first 10m (5m for disposals on /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.

 

 

  



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