•CGTratepayabledependsontaxpayer’stotaltaxableincome•Taxedastopslice•Iftaxablegainsfallintobasicrateband;CGTwillbechargedat18%•Ifanygainsfallintothehigherrateband:theywillbetaxedat28%•AnyextensionstoBRforincometaxwillalsobetakenintoaccountforCGT•Unusedpersonalallowancescannotbeusedtoreducetaxable...