Capital gains tax

Standard and higher rates of capital gains tax (CGT) together with the annual exemption. The special rate of CGT and the limit applying for entrepreneurs’ relief purposes.

Call 02476 251333 / 01926 888865 or email accts@leigh-christou.co.uk

Capital Gains Tax (CGT) is payable by individuals, trustees and 'personal representatives' (PRs). Companies pay corporation tax on their capital gains.

There are annual tax free allowances (the 'annual exempt amount') for individuals, trustees and PRs. Companies do not have an annual exempt amount.

For individuals net gains are added to 'total taxable income' to determine the appropriate rate of tax. The standard rate applies only to the net gains which, when added to total taxable income do not exceed the 'basic rate band'.

Gains which qualify for 'Investors' Relief' are charged at 14% (10% for 2024/25) for the first £10m of qualifying gains.

Gains which qualify for 'Business Asset Disposal Relief' are charged at 14% (10% for 2024/25) for the first £1 million.

Individuals 2025/26 2024/25
Exemption £3,000 £3,000
Standard rate 18% 10%1/18%
Higher rate 24% 20%1/24%

Note...

  1. For disposals up to and including 29 October 2024.

The higher rate applies to higher rate and additional rate taxpayers.

Additionally, the rates of 18% and 24% may have applied to the disposal of certain residential property throughout 2024/25.

Trusts 2025/26
Exemption £1,500
Rate 24%1

Note...

  1. 20% for disposals up to and including 29 October 2024.
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Leigh Christou Limited was established as a firm of Accountants in 1983 converting to a Limited Liability Partnership in 2010 and today, we continue to build on our enviable reputation for providing excellent advice and first class service to our business and personal clients alike.

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Please call:
02476 251333 / 01926 888865

Leigh Christou Limited, Leofric House, Binley Road, Gosford Green, Coventry, West Midlands CV3 1JN

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Leigh Christou Ltd are registered as auditors and are regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants. Audit Register No. 8000853

Leigh Christou Ltd is registered in England. Company No. 8829664. Registered office: Leofric House, Binley Road, Coventry CV3 1JN.

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