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2012/13 and 2011/12 |
| Individuals | £ |
| Exemption | 10,600 |
| Standard rate | 18% |
| Higher rate* | 28% |
| Trusts | |
| Exemption | 5,300 |
| Rate | 28% |
| *For higher and additional rate taxpayers | |
| Entrepreneurs’ Relief For disposals on or after 6 April 2011 the first £10m (£5m for disposals on or after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above. |
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