Capital Gains Tax
| Individuals (from 23/06/2010) | | | | - Standard rate | 18% | 18% | | - Higher rate (if gains/income exceed £37,400) | 28% | - | Companies - added to income | 21%/28% | 21%/28% | Discretionary and Accumulation & Maintenance Trusts (from 23/06/10) | 28% | 18% | Interest In Possession Trusts (from 23/06/10) | 28% | 18% | | | | Individuals and most estates | 10,100 | 10,100 | | 4,800 | 4,800 | Chattels (5/3 taxable on excess above) | 6,000 | 6,000 | | | |
| Up to £5,000,000 | 10% | | Over £5,000,000 | 28% | | | | Up to £2,000,000 | 10% | | Over £2,000,000 | 18% | | | | Up to £1,000,000 | | 10% | Over £1,000,000 | | 18% | | |
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