Marginal relief

Tax - UK Corporation Tax - UK Capital Gains Tax.

Marginal relief is tax relief designed to bridge a boundary between:

(1) A full rate of tax - or charge to tax - and

(2) Lower rates, or tax free transactions.

Applying marginal relief has the effect of a lower overall effective rate of tax, or a lower tax charge.

Examples of contexts where marginal tax relief have applied include UK Corporation Tax, and UK Capital Gains Tax.

See also

• Capital Gains Tax
• Corporation Tax
• Marginal
• Marginal rate of tax relief
• Tax
• Tax relief