|
| Individuals (from 23/06/2010) |
|
|
| |
- Standard rate |
18% |
18% |
| |
- Higher rate (if gains exceed £37,400/£35,000) |
28% |
28%
|
| Companies - added to income |
21%/28% |
20%/26% |
| Discretionary and Accumulation & Maintenance Trusts (from 23/06/10) |
28% |
28% |
| Interest In Possession Trusts (from 23/06/10) |
28% |
28% |
| |
|
|
| Individuals and most estates |
10,100 |
10,600 |
|
|
5,050 |
5,300 |
| Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
| |
|
|
|
| Up to £5,000,000 |
10% |
|
| Over £5,000,000 |
28% |
|
| |
| Up to £2,000,000 |
10% |
|
| Over £2,000,000 |
18% |
|
| |
| Up to £10,000,000 |
|
10% |
| Over £10,000,000 |
|
28% |
| |
