Capital Gains Tax Tables
| 2010/11 (£) | 2011/12(£) | |
| Rates of tax | ||
| Individuals - up to basic rate limit | 18 | 18% |
| Individuals - above basic rate limit | 18 / 28% | 28% |
| Discretionary and Accumulation & Maintenance Trusts | 28% | 28% |
| Interest In Possession Trusts | 28% | 28% |
| Exemptions | ||
| Individuals and most estates | 10,100 | 10,600 |
| Most trusts | 5,050 | 5,300 |
| Chattels (5/3 taxable on excess above) | 6,000 | 6,000 |
| Entrepreneurs relief | ||
| Up to £10,000,000 (was £5,000,000) | 10% | 10% |
| Over £10,000,000 | 18% | 28% |
