TSEM3047 – Trust income and gains: the charge on trustees – tax rates for trusts – 2007-2008
Tax rates for trusts: 2007-2008
| Trust rate | 40% |
| Dividend ordinary rate | 10% |
| Savings rate | 20% |
| Dividend trust rate | 32.5% |
| Basic rate | 22% |
CGT rates
CG33135 has an outline of CGT rates of tax for trusts.
