Study the concept of capital gain tax and its features which help in understanding when we need to pay or where we not to pay tax. Also know what the 2016/2017 rate and tax allowance of capital gain tax.
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Presented By: Barrington How
Capital gains tax is a tax on the increase in value of possessions – such as a second property, antiques or shares – during the time you have owned them. Any tax is due when you dispose of them, usually by selling them or giving them away. Different types of capital gains are taxed at different rates.
Features of Capital Gain Tax….
Rates &Tax allowance
of Capital Gain
(18 & 28)%
Apply to second residential property
Who pay basic rate Income tax
Who pay high tax
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