Capital Gains Tax (CGT): annual exempt amount (AEA) – Budget 20 March 2013

The AEA will increase by 1 per cent in 2014-15 and 2015-16. The AEA will rise

to £11,000 in April 2014 and £11,100 in April 2015. The rate of charge to CGT

remains at 18% or 28% depending on your level of income. If the asset disposed

of is a business asset then the rate of CGT may fall to 10%.

Back to Main Page – Budget 20 March 2013

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