30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE
T: 01865 379272
F: 01865 841152
Accountants, Registered Auditors & Business Advisors
Chapman, Robinson & Moore Ltd.
Registered in England and Wales No. 253 7955
Map & Directions
© Chapman Robinson & Moore 2011
All rights reserved
Capital gains tax
| 2011/12 | 2010/11 | ||
| Exemptions | - Individuals | £10,600* | £10,100* |
| - Personal representatives | £10,600 | £10,100 | |
| - Trusts | £5,300 | £5,300 | |
| * Nil for individuals subject to the annual charge for the remittance basis | |||
| Rates | - Individuals and Personal Reps: 18/28% depnding on tax bracket - Most trustees: 28% | ||
| Entrepreneurs rate | - Gains charged at rate of 10% on gains on qualifying business assets up to a maximum lifetime allowance of £10,000,000. Previously limit of £5,000,000 for gains prior to 5th April 2011. | ||
To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
