Capital Gains & Other Taxes Manual - Appendix 18 : Capital Gains Tax

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1. Annual Exempt Amount

APPENDIX 18 : Capital Gains Tax

1. Annual Exempt Amount

Tax Year

Amount

1991-92

£5,500

1992-95

£5,800

1995-96

£6,000

1996-97

£6,300

1997-98

£6,500

1998-99

£6,800

1999-00

£7,100

2000-01

£7,200

2001-02

£7,500

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