Tag Archives: annual exemption

CGT annual exemption: Little by little?

The capital gains tax (CGT) annual exemption is a welcome and useful tax break for many taxpayers. It is generally available to individuals (i.e. £12,300 for 2021/22), personal representatives (for the tax year of death and the two following years) and trustees (albeit the maximum entitlement is generally one-half of the exemption for individuals; see… Read More »