For the tax year 2022/23, the capital gains tax allowance has been frozen as shown in the table below:
Tax Year | 2021-22 | 2022-23 |
CGT allowance – individuals | £12,300 | £12,300 |
Couple’s allowance | £24,600 | £24,600 |
Standard Operating Procedure for internal use by Avar Team.
Standard System and Procedures for external use eg. (clients).
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