{
 "id": "cgt_annual_exempt_amount",
 "name": "Capital Gains Tax annual exempt amount",
 "category": "tax",
 "value": "\u00a33,000",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/capital-gains-tax/rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Trusts \u00a31,500.",
 "history": [
  "\u00a33,000 from 2024-04-06",
  "\u00a36,000 from 2023-04-06",
  "\u00a312,300 from 2020-04-06"
 ]
}