| Capital Gains Tax | 2011-12 | 2010-11 | |
| Standard Tax Rate | 18% | 18% | |
| Higher Tax Rate* | 28% | 28% | |
| Annual Exemption | Individual | £10,600 | £10,100 |
| Settlement | £5,300 | £5,050 |
* The Higher Rate commenced from 23 June 2010.
Please Note: The figures in this tax guide are for guidance only. Professional advice should be obtained before acting on the information and no responsibility can be accepted for any loss however caused resulting from actions taken or not-taken as a result of the information on this page.
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