• Introduction
• Income Tax
• Capital Gains Tax
• Corporation Tax
• Capital Allowances
• Value Added Tax
• Inheritance Tax
• Vehicle Benefits
• Mileage Allowances
• National Insurance Contributions
• Key Dates & Deadlines
• Pension Premiums & Withdrawals
• Charitable Giving
• Savings & Investments
• Some Useful Rates
• Stamp Taxes
• Land & Buildings Transaction Tax

Capital Gains Tax

Capital gains tax rates and bands for 2018/19
On chargeable gains
Total taxable income and gains: Up to higher rate threshold From higher rate threshold	10%* 20%*
Trust rate *Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.	20%*
Annual exemption
- individual	£11,700
- most trustees	£5,850
Transfers between spouses or civil partners living together are generally exempt.

Entrepreneurs' Relief and Investors' 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 per relief.