2020 YE client nl - ncpe Fellowship
Capital gains up to your annual exempt amount of £12,000 for 2019/20 are free from CGT. From April 2016, higher-rate income tax payers pay CGT at 20% over the annual exempt amount (10% for lower rate tax payers). Capital losses can be offset against gains from the same year. Any excess loss can be offset against gains in future years. ................
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