|On chargeable gains||Amount|
|Total taxable gains and income|
|up to higher rate threshold||10%*|
|from higher rate threshold||20%*|
*Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.
Transfers between spouses or civil partners living together are generally exempt.
Entrepreneurs’ Relief and Investors’ Relief
Qualifying gains will be taxed at 10%.
Claims may be made on more than one occasion up to a ‘lifetime’ total of £10 million per relief.