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 2010
All rights reserved
Capital gains tax
| 2010/11 | 2009/10 | ||
| Exemptions | - Individuals | £10,100* | £10,100* |
| - Personal representatives | £10,100 | £10,100 | |
| - Trusts | £5,050 | £5,050 | |
| * Nil for individuals subject to the annual charge for the remittance basis | |||
| Rates | - Individuals: 18% - Personal representatives and trusts: 18% | ||
| Entrepreneurs relief | - From 6 April 2010: taxable gain reduceded by 4/9ths meaning liability reduced to effective rate of 10% on gains on qualifying business assets up to a maximum lifetime allowance of £2,000,000. Previously limit of £1,000,000 for gains between 6th April 2008 and 5th April 2010. | ||
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.
