Capital gains tax annual exempt amount | Practical Law
Capital gains tax annual exempt amount
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Capital gains tax annual exempt amount
Practical Law UK Glossary 1-382-5588
(Approx. 4 pages)
Glossary
Capital gains tax annual exempt amount
An amount on which
capital gains tax
(CGT) is not charged for a particular
tax year
(
Section 1K
, Taxation of Chargeable Gains Act 1992
).
For details of the amounts for different tax years, see
Practice note, Tax data: capital gains tax: Annual exempt amount
. For information about CGT generally, see Practice notes:
Tax on chargeable gains: scope, administration and payment
.
Tax on chargeable gains: what is a disposal and when does it occur?
.
Tax on chargeable gains: calculating the gain or loss
.
Tax on chargeable gains: exemptions and reliefs
.
Tax on chargeable gains: anti-avoidance
.