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Capital Gains Tax

	2010/11 and 2009/10
Individuals	£
Exemption	10,100
Balance of gains	18%
Trusts
Exemption	5,050
Balance of gains (reduced by taper relief* for 2007/08).	18%
Entrepreneurs’ Relief The first £2m (£1m for disposals before 6 April 2010) of qualifying gains are charged at an effective rate of 10%. Gains in excess of the limit are charged at 18%.