Capital gains tax
|
23/24 |
22/23 |
Annual exemption: Individuals, estates, etc |
£6,000 |
£12,300 |
Trusts generally |
£3,000 |
£6,150 |
Tax rate: Below UK higher rate band |
10% |
10% |
Within UK higher and additional rate bands |
20% |
20% |
Trusts and estates |
20% |
20% |
Surcharge for residential property and carried interest |
8% |
8% |
Business Asset Disposal Relief |
