|Capital gains tax rates and bands for 2017/18|
|On chargeable gains|
Total taxable income and gains:
*Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.
|- most trustees||£5,650|
|Transfers between spouses or civil partners living together are generally exempt.|
|(proceeds per item or set)||£6,000|
Qualifying gains will be taxed at 10%. Claims may be made on more than one occasion up to a 'lifetime' total of £10 million.