Entrepreneurs’ Relief
For disposals on or after 6 April 2011 the first £10m (£5m for disposals on/after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.
Capital Gains Tax
2011/12
Entrepreneurs’ Relief
For disposals on or after 6 April 2011 the first £10m (£5m for disposals on/after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.