Capital Gains Tax

Walter Sinclair and Barry Lipkin

Chapter Chapter 20 in St. James’s Place Wealth Management Tax Guide 2010–2011, 2010, pp 276-309 from Palgrave Macmillan

Abstract: Abstract FA 2008 includes major changes to the capital gains tax rules which apply to individuals, trustees and personal representatives, but not companies. For disposals after 5 April 2008, there is one rate of 18 per cent, indexation is withdrawn, as is taper relief. Furthermore, all assets held on 31 March 1982 are deemed to be acquired on that date at market value. However, from 23 June 2010, there is an additional rate of 28 per cent.

Keywords: OHVV WKDQ; Private Motor Vehicle; Deferred Annuity; Pruh WKDQ; Business Expansion Scheme (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1057/9780230301801_20

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