Capital Gains Tax

  2019/20 2018/19
Tax Rates - Individuals    
Up to basic rate limit (1) 10% 10%
Above basic rate limit  20% 20%
     
Tax Rates - Trusts and Estates  20% 20%
     
Exemptions    
Individuals, estates etc £12,000 £11,700
Trusts generally £6,000 £5,850
     
Entrepreneurs' Relief    
Gains taxed at 10% 10%
Lifetime limit  £10,000,000 £10,000,000
     
Notes    
1. Basic rate limit 2019/20 £37,500     2018/19 £34,500  

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