These figures are broadly constant over time and there is a stable regional distribution overall. London and the South East of England accounted for around half of total gains (49%) and tax liability (51%) in the 2021 to 2022 tax year. BADR was claimed by 47,000 taxpayers on £12.6 billion of gains in the 2021 to 2022 tax year, resulting in a total tax charge of £1.2 billion. In that year, 45% of gains for CGT-liable individuals came from the 12% of individuals with taxable incomes above £150,000, the additional rate threshold for Income Tax.ħ% of CGT came from CGT disposals that qualified for Business Asset Disposal Relief ( BADR). In the 2021 to 2022 tax year, broadly speaking, as income and size of gain increased, the number of individual taxpayers decreased. This group represents less than 1% of CGT taxpayers each year. ![]() In the 2021 to 2022 tax year, 45% of CGT came from those who made gains of £5 million or more. Most CGT comes from the small number of taxpayers who make the largest gains. ![]() These increases are partly explained by the increases in the number of taxpayers, gains, and tax in residential property disposals-as detailed in Table 8-and other asset types. Both the total CGT liability and the amount of gains have increased by 15% from the previous year, while number of taxpayers has increased by 20%. This liability was realised on £92.4 billion of gains. The total amount of Capital Gains Tax ( CGT) liability was £16.7 billion for 394,000 taxpayers. Record amounts of capital gains and tax were recorded in the 2021 to 2022 tax year.
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