This Tax Information and Impact Note is about increasing the Capital Gains Tax (CGT) annual exempt amount for the period 2018 to 2019.
This measure increases the Capital Gains Tax (CGT) annual exempt amount to £11,700 for individuals and personal representatives and £5,850 for trustees of settlements for the period 2018 to 2019.
The legislation has been published at Statutory Instrument 2018 No 244 - The Capital Gains Tax (Annual Exempt Amount) Order 2018.
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