| 2010/11 and 2009/10 | ||
| Individuals | £ | |
| Exemption | 10,100 | |
| Balance of gains | 18% | |
| Trusts | ||
| Exemption | 5,050 | |
| Balance of gains | 18% | |
| Entrepreneurs’ Relief The first £2m (£1m for disposals before 6 April 2010) of qualifying gains are charged at an effective rate of 10%. Gains in excess of the limit are charged at %18. |
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