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

Annual exempt amounts (2012/13)£
Individuals, personal representatives for year of death and two years thereafter

10,600

Trusts generally

 5,300

Rates 2012/13

Individuals

Standard rate                                                                                        18%

Higher rate                                                                                             28%

Trustees and personal representatives                                                  28%

Gains to which entrepreneurs' relief applies                                           10%
 
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