Capital Gains Taxation

                                                                      2013-14 2014-15
Exemptions           
Individuals & Estates      £10,900 £11,000
Trusts £5,450 £5,500
Chattels Proceeds £6,000 £6,000
     
Tax Rates - Individuals    
Up to 'Basic Rate' Band* 18% 18%
Above 'Basic Rate' Band* 28% 28%
     
Tax Rates - Trusts and Estates 28% 28%
     
Entrepreneurs Relief    
Gains taxed at 10% 10%
Lifetime Limit £10,000,000 £10,000,000

* note that capital gains are treated as your top slice of income and therefore will need to be aggregated with your other income in order to assess the rate to be applied.