Capital Gains Tax

  2017/18 2018/19
Annual exemption from capital gains £11,300 £11,700
As a basic rate taxpayer Gains from other residential property 18% 18%
Gains from other chargeable assets 20% 20%
As a higher rate taxpayer Gains from other rresidential property 28% 28%
Gains from other chargeable assets 20% 20%
Entrepreneurs’ Relief 10%

10%