Capital Gains Tax
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Capital Gains Tax is a tax which is applicable on the profit gained from the sale of an investment or a property. The investment can be in the form of shares, jewellery, art work or antiques amongst other possessions. Capital gains tax is payable on investments whose evaluation increases with time, leaving behind a substantial profit for the seller. The tax allowance in the case of capital gains tax is ÂŁ11000 above which a person is liable to pay this tax. Depending on the income group to which a person belongs, the tax rate will be 18% or 28% of the taxable gain.
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