Online Resources: Capital Gains Tax

Capital gains tax rates and bands for 2017/18
On chargeable gains
Total taxable gains and income:
- Standard rate
- Higher rate    28%
Annual exemption
- individual
- most trustees
Gains to which entrepreneurs relief applies*   


Entrepreneurs' 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.


  1. Transfers between husband and wife or civil partners living together are generally exempt.

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