Barrys Accountants Limited Tax Facts » Capital Gains Tax
 
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Capital Gains Tax

Annual exempt amounts (2008/09)£
Individuals, personal representatives for year of death and two years thereafter9,600
Trusts generally4,800

Rate                                                                                                             18%

Entrepreneurs' relief 

Qualifying gains reduced by 4/9 (£1 million lifetime limit)
 
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