| 2015/16 | 2014/15 | ||
| Lower rate | 18% | 18% | |
| Higher rate | 28% | 28% | |
| Annual exemption | Individuals | £11,100 | £11,000 |
| Settlements | £5,550 | £5,500 | |
| Entrepreneurs’ relief | Applicable | 10% | 10% |
| Lifetime limit | £10m | £10m | |
| 2015/16 | 2014/15 | ||
| Lower rate | 18% | 18% | |
| Higher rate | 28% | 28% | |
| Annual exemption | Individuals | £11,100 | £11,000 |
| Settlements | £5,550 | £5,500 | |
| Entrepreneurs’ relief | Applicable | 10% | 10% |
| Lifetime limit | £10m | £10m | |
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