Capital Gains Taxation
|Individuals & Estates||£10,900||£11,000|
|Tax Rates - Individuals|
|Up to 'Basic Rate' Band*||18%||18%|
|Above 'Basic Rate' Band*||28%||28%|
|Tax Rates - Trusts and Estates||28%||28%|
|Gains taxed at||10%||10%|
* 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.