Capital Gains Tax

On chargeable gains


Total taxable income and gains

Up to higher rate threshold


From higher rate threshold


Trust rate


Higher rates (18/28%)  may apply to the disposal of certain residential property and carried interest.

Entrepreneurs’ relief and Investors’ relief

Qualifying gains will be taxed at 10%. Claims may be made on more than one occasion up to a “lifetime” total of £10 million per relief.

Annual exempt amount – individuals £11,700 and most trustees £5,850.