"CDJ have offered us outstanding, friendly service. Excellent technical advice and are always there for us when we need them."
Uncomplicated advice is just a phonecall or email away:
t: 020 8867 5050 e: info@cdjltd.co.uk
2018/19 | 2017/18 | |
Individual basic rate | 10% | 18% |
Individual higher rate | 20% | 28% |
Gains on residential property not eligible for principal private residence (PPR) relief and carried interest | ||
Individual basic rate | 18% | 18% |
Individual higher rate | 28% | 28% |
Entrepreneurs' relief - effective rate | 10% | 10% |
Entrepreneurs' relief | £10m | £10m |
Annual exemption | ||
Individuals and personal representitives | £11,700 | £11,300 |
Settlement(s) (spread over total number) | £5,850 | £5,650 |
Main rate for trustees and personal representatives | 20% | 20% |
Rate for trustees and personal representatives (for gains on residential property not eligible for PRR) | 28% | 28% |
(proceeds per item or set) | £6,000 | £6,000 |
Other exemptions: