01244 917000 (Chester) – 01829 332010 (Tattenhall) – 0151 380 0104 (Liverpool)

Stay ahead of the curve with our exclusive Tax Card for 2026/27! 

This handy little card is your go-to resource for all the major tax rates in place for the upcoming year.

If you would like a physical copy, simply hit the button below, provide us with your address, and we will pop one in the post to you. 

Get your Tax Card today!

Tax Card 2026/27

Capital Gains Tax


2026/27
2025/26
Annual Exemption: Individuals, estates, etc
£3,000
£3,000
Trusts generally
£1,500
£1,500

2026/27
2025/26
Below UK Higher rate band Tax rate
18%
18%
Within UK higher and additional rate bands Tax Rate
24%
24%
Trusts and estates Tax Rate
24%
24%
Residential property surcharge
N/A (included within standard CGT rates)
N/A (included within standard CGT rates)
Carried interest
Taxed as income from 6 April 2026
32% CGT rate

Business Asset Disposal Relief

For 2026/27: 18% lifetime limit of £1,000,000 for disposals of trading businesses and companies (minimum 5% participation) held for at least 2 years (subject to certain conditions).