Marginal relief

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Tax - UK Corporation Tax & 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 & Capital Gains Tax.


See also