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Tax Tables

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Capital Gains Tax

		2011/12 (£)	2010/11 (£)
Rates of tax
Individuals (from 23/06/2010)
	- Standard rate taxpayers	18%	18%
	- Higher rate taxpayers	28%	28%
Companies - added to income		21% / 28%	21% / 28%
Discretionary and Accumulation & Maintenance Trusts (from 23/06/10)		28%	18%
Interest In Possession Trusts (28% from 23/06/10)		28%	18%
Exemptions
Individuals and most estates		10,600	10,100
Most trusts		5,300	5,050
Chattels (5/3 taxable on excess above)		6,000	6,000
Entrepreneurs’ Relief: (from 23/06/2010)
Upto £5,000,000 Over £5,000,000		10% 28%
Entrepreneurs’ Relief: (to 22/06/2010)
Up to £2,000,000			10%
Over £2,000,000			18%
Entrepreneurs’ Relief: (2009/10)
Up to £1,000,000			10%
Over £1,000,000			18%

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