Capital gains tax
Capital gains tax rates and bands for 2017/18
|On chargeable gains
|Total taxable gains and income
| up to higher rate threshold
| from higher rate threshold
*Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.
|proceeds per item or set
Transfers between spouses or civil partners living together are generally exempt.
Entrepreneurs' Relief and Investors' Relief
Qualifying gains will be taxed at 10%.
Claims may be made on more than one occasion up to a 'lifetime' total of £10 million.