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  • Home > > Tax rates and allowances > EIS and VCT

    EIS and VCT

      2011/12 2010/11

    Enterprise Investment Scheme (EIS) up to

    £500,000 £500,000

    Venture Capital Trust (VCT) up to

    £200,000 £200,000

    2012 and beyond

    The EIS limit will increase to £1 million on 6 April 2012.

    Main taxes

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

    Vehicles

    • Mileage allowances
    • Vehicle benefits
    • Vehicle duties 2011 - 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
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