Policy paper

Capital Gains Tax: Investors’ Relief — lifetime limit reduction

This measure is about changes to the rate of Capital Gains Tax that applies to Business Asset Disposal Relief and Investors’ Relief.

From:
HM Revenue & Customs
Published
30 October 2024

Documents

Capital Gains Tax: Investors’ Relief — reduction in the lifetime limit

HTML

Draft legislation

PDF, 773 KB, 20 pages

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Details

The rate of Capital Gains Tax that applies to Business Asset Disposal Relief and Investors’ Relief is increasing to 14% for disposals made on or after 6 April 2025 and from 14% to 18% for disposals made on or after 6 April 2026.

Updates to this page

Published 30 October 2024

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