Capital Gains Tax

Exemptions	2010/11	2009/10
Individuals, estates, etc	£10,100	£10,100
Trusts generally	£5,050	£5,050
Chattels proceeds (marginal relief 5/3  x of proceeds excedding limit)	£6,000	£6,000
Rates
Individuals	18%	18%
Trusts and estates	18%	18%
Entrepreneurs' Relief 2009/11:
Lifetime limit	£2,000,000	£2,000,000
4/9ths of business gain (effective tax rate of 10%). For trading businesses and companies (min. 5% employee/director shareholding) held for at least one year