|
2013-2014 |
2012-2013 |
|
|---|---|---|
| Individuals/Trusts | 28%* | 28%* |
| Gains subject to Entrepreneurs' Relief | 10% | 10% |
* Remains at 18% for basic rate individuals.
| Annual Exemptions |
2012-2013
|
2011-2012
|
| Individuals and personal representatives | £10,900 | £10,600 |
| Trusts generally | £5,450 | £5,300 |
| Chattels exemption | £6,000 | £6,000 |
| Entrepreneurs' Relief lifetime limit of gains | £10,000,000 | £10,000,000 |
Click here to download our 2013 - 2014 Tax Rate card
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