|Individual (to basic rate limit)*||10%||10%|
|Individual (above basic rate limit)*||20%||20%|
|Entrepreneurs’ Relief (ER)**||10%||10%|
|Investors’ Relief (IR)***||10%||N/A|
*Individuals are taxed at 18%/28% on gains on residential property and receipts of carried interest. Trusts and estates are taxed at 28% in these circumstances.
**ER is available for lifetime gains of up to £10m. Qualifying disposals include a trading business and shares in a trading company (from a minimum 5% holding) by an officer/employee. Various conditions apply.
***Shares in an unquoted trading company may qualify for IR on lifetime gains up to £10m, if acquired by someone who is not a paid officer or employee of the company and disposed of after 5.4.19. Various conditions apply.