The first £10,100 of your net gains realised during the tax year is free of CGT. The excess is taxed at 18%. There is no longer any link between the rate of CGT and income tax.
Husbands and wives are subject to CGT separately, each with their own annual exemption and tax rates. Transfers between spouses living together are not liable to CGT.Last Updated
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Capital gains tax
04: Rate of tax
The FSA does not regulate tax advice. Tax rules are subject to change.
