EIS and VCT

2008/09 Rates and Allowances

Main taxes

• Key dates and deadlines
• Income tax
• Corporation tax
• Inheritance tax
• Capital gains tax
• Value added tax
• NI contributions
• Residential property letting taxation
• Main capital allowances
• Business deductions
• Penalties for late returns
• Trusts & settlements
• Non domiciled individuals

Vehicles

• Mileage allowances
• Vehicle benefits
• Vehicle excise duties
• Vehicle duties 2009 - 2012

Savings

• Pension premiums
• ISAs
• Venture Capital Trusts (VCTs)
• Enterprise Investment Scheme (EIS)

Other taxes

• Stamp taxes
• Air passenger duty rates
• Landfill tax

Giving, credits and benefits

• Charitable giving
• Tax credits
• State pension
• Selected benefit rates

• The Government's tax yield and spend