Home Page Link for Malcolm J. Greer - Chartered Certified Accountant and Registered Auditor. Regulated for a range of Investment Business Activities by the Association of Chartered Certified Accountants.
Income Tax Allowances
Income Tax Rates
National Insurance Contributions
Individual Savings Accounts
Capital Gains Tax
Corporation Tax
Car Benefit
Car Fuel Benefit
Tax-Free Mileage Allowances
Inheritance Tax
Stamp Taxes
Value Added Tax
Capital Allowances
Tax Credits
Registered Pension Schemes
Investment Reliefs
Fixed Rate Reductions: Unincorporated Businesses
Sponsorship
Key Facts

Capital Gains Tax

Annual exempt amounts (2017/18)

Individuals, disabled trusts, personal representatives for year of death and two years thereafter

11,300

Trusts generally

5,650

Rates (2017/18)
Individuals
Standard Rate
10%
Higher Rate
20%
Trustees and personal representatives
20%
Gains on residential property and carried interest
18%/28%
Gains to which entrepreneurs' relief applies1
10%


1Subject to a lifetime of gains of 10 million. 

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Malcolm J. Greer
3 Jesse Terrace, Reading, Berkshire, RG1 7RS
Tel: 01189 588535 ~ Fax: 0118 919 7778