For 2016/17. I believe Gift Aid is added to the BR band in order to give higher rate income tax relief. Can any unused BR band include the gift aid amount in "using up" the unused for the 10% CGT rate to apply, or is it only the unadjusted BR band that applies (32k for 16/17)? then the higher CGT rate would apply on the amount above the BR band?
thanks
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