Changes to Capital Gains Tax rates
This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.
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This measure reduces from 6 April 2016 the 18% rate of CGT to 10% and the 28% rate of CGT to 20% for chargeable gains, except in relation to chargeable gains accruing on the disposal of residential property (that do not qualify for private residence relief), and carried interest.