Tax rates and bands
Higher rates (18/28%) may apply to the disposal of certain residential property and carried interest.
Entrepreneurs’ relief and Investors’ relief
The first £10m. of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.
Rates subject to change – contact us for latest. For general guidance only, no responsibility is taken for action taken or refrained from in consequence of the information provided on this website.