Capital Gains Tax Rates 2024/5

Capital Gains Tax Rates 2024/5. Scotland income tax bands and percentages. For the tax year 2023 to 2024 the aea will be £6,000 for individuals and personal representatives,.


Capital Gains Tax Rates 2024/5

Individuals have an annual capital gains tax exemption of £3,000 (£6,000 2023/24). For the current tax year (2024/25), the cgt allowance is £3,000.

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