Question 3

What is the capital gains tax annual exemption?

For the current year 2006/2007 the individual annual exemption is £8,800. For most trusts the figure is £4,400.

Bird Semple - Private Client Solicitors

21 Blythswood Square, Glasgow, G2 4BL  Scotland
Tel: 0141 304 3434   Fax: 0141 304 0004   E-mail: enquiries@bsemple.com


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