| 单词 | capital gains tax |
| 释义 | capital gains tax capital gains tax(CGT) A UK tax on capital gains. Most countries have a form of income tax under which they tax the profits from trading and a different tax to tax substantial disposals of assets either by traders for whom the assets are not trading stock (e.g. a trader’s factory) or by individuals who do not trade (e.g. sales of shares by an investor). The latter type of tax is a capital gains tax. In the UK, capital gains tax is charged on the net amount of chargeable gains accruing to an individual in a fiscal year after deducting any allowable capital losses. There is a personal allowance for CGT (£11,100 for 2016–17) and gains from various types of asset are exempt (seechargeable assets). Since April 2016 the tax has been levied at a rate of either 10% or 20%, depending on the total amount of an individual’s taxable income during the tax year. However, the older rates of 18% or 28% still apply to gains from the sale of residential properties that are not the individual’s main dwelling. See also entrepreneurs’ relief was introduced. https://www.gov.uk/topic/personal-tax/capital-gains-tax • A guide to capital gains tax from the Gov.uk website |
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