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| Individuals |
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|
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| Exemption | 10,100 |
9,600 |
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| Balance of gains | |||
| Trusts | |||
| Exemption |
|
||
| Balance of gains |
|
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Entrepreneurs’ Relief For gains arising on or after 6 April 2008, the first £1m of qualifying gains are charged at an effective rate of 10%. Gains in excess of £1m are charged at 18%. |
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