Capital gains tax on selling a business (5 sources)

Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).

2 of the 8 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere.

The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 28 candidate sentence(s) were refused by a reviewer with the reason recorded.

Derivation as chartered: one row per tax year per taxpayer class (individual, trustee, personal representative) holding the lower and higher CGT rate, the annual exempt amount and the BADR and Investors' Relief rates beside them, so the calculator can tax a gain that crosses the lifetime limit at two rates in one disposal - a join across the rate table, the allowance table and the relief rate that gov.uk publishes on three separate pages, plus the mid-year rate change of 30 October 2024 that splits a single tax year

28 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.