Tax annuals sort by newest by publication date a z by title z a by title new and published oldest by publication date price lowest to highest price highest to lowest format types show all formats show print books only show ebooks only. Capital gains of all trusts for 2013 14 are taxed at the rate of 28 where there are several trusts created by the same settlor the annual exemption is divided equally between them subject to a minimum exemption of gbp1090 for each trust. You only have to pay capital gains tax on your overall gains above your tax free allowance called the annual exempt amount the capital gains tax free allowance is gbp12000 gbp6000 for trusts . About core tax annual capital gains tax 2016 17 capital gains tax 2016 17 examines the current legislation and hmrc guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis
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