Capital gains tax rates and bands for 2016/17
On chargeable gains Amount
Total taxable gains and income
up to £32,000 10%
from £32,001 20%
Annual exemption
individuals £11,100
most trustees £5,550
Chattels exemption
proceeds per item or set £6,000

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

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.

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