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Enterpreneurs' relief - qualifying gains from 23 June 2010 will be taxed at 10%. Prior to that the gain is reduced by 4/9. Claims may be made on more than one occasion up to a "lifetime" total of £5 million (£2 million 6 April 2010 to 22 June 2010, £1 million prior to 6 April 2010)
Annual exempt amount - individuals £10,100 and most trustees £5,050.
Transfers between spouses and civil partners are generally not chargeable. |
