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Emergency Budget 2010 - Trust CGT changes

Although some trustees are technically only liable to basic rates of income tax, it has been announced that the CGT rate for all trustees will be 28% for gains on or after 23 June 2010 (except where entrepreneurs' relief applies). This is also the case for personal representatives of deceased persons.
 

 

 

Date: 22nd June, 2010
Author: Helen Price

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