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Capital Gains Tax

Capital Gains Tax: Individuals and Trustees 2015-16 2014-15
Annual exempt amount    
Individuals £11,100 £11,000
Trusts £5,550 £5,500
Standard rate taxpayers 18% 18%
Higher rate taxpayers / Trustees 28% 28%
Limit for gains subject to entrepreneurs' Relief £10,000,000 £10,000,000
Entrepreneurs' Relief rate 10% 10%


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