Get Level 2

Watch the latest episode of focusIR Fireside Chats: Why Edinburgh Investment Trust Is Backing Turnaround Stocks for 2026 Growth. Viewhere

Less Ads, More Data, More Tools Register for FREE
REMOVE ADS
REMOVE ADS

Latest Share Chat

  2. Share Prices
  3. Finance Glossary
  4. Terms Beginning With C
  5. Capital Gains Tax

Capital Gains Tax

Definition of 'Capital Gains Tax'

Capital gains tax is payable by the individual taxpayer at rate equivalent to the taxpayer’s highest rate of income tax on gains (over £7,100 for 1999/00) arising from the sale of securities or other chargeable assets. Most trusts will be exempt on the first £3,550 of gains.

ABCDEFGHIJKLMNOPQRSTUVWXYZ#

Related Terms

Accelerated DepreciationCGTUnrelated Business Taxable IncomeTax ClaimAdvance Corporation TaxDouble Tax AgreementsTax AvoidanceTax ShieldModigliani & Millers (MM) Capital Structure TheoriesBed and BreakfastingAd Valorem TaxFiscal DragImputation SystemsIncidence of TaxTax BreaksCapital GainsExpansion CapitalCorrectionMarking to MarketSynergies

Recent Finance Glossary Searches

Top 10 Finance Glossary Searches

Recently viewed
EUA
Eurasia Mining
LSE
0.00%
NSCI
Netscientific
LSE
0.00%
Trending
MPL
Mercantile Ports & Logistics
LSE
-9.68%
GEX
Georgina Energy
LSE
-1.75%
GST
GSTechnologies
LSE
5.88%
RRR
Red Rock Resources
LSE
0.00%
GGP
Greatland Resources
LSE
-0.92%