Capital Gains Tax
| 2010/11 | 2009/10 | |
|---|---|---|
| Rates of tax | ||
| Individuals (from 23.6.10) | ||
| Standard rate | 18% | 18% |
| Higher rate (if gains / income exceeds £37,400) | 28% | - |
| Companies (added to income) | 21% / 28% | 21% / 28% |
| Discretionary & A & M trusts (from 23.6.10) | 28% | 18% |
| Interest in possession trusts (from 23.6.10) | 28% | 18% |