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CGT and Inheritance tax.
*Higher rates (18%/28%) may apply to the disposal of certain residential property and carried interest.
Transfers between spouses or civil partners living together are generally exempt.
Qualifying gains will be taxed at 10%.
Claims may be made on more than one occasion up to a 'lifetime' total of £10 million.
06 Apr 2017
Income tax rates, personal allowances, trusts etc.
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