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Beresfords Chartered Accountants

Chartered Accountants
  • Home > > 2008/09 Rates and Allowances > EIS and VCT

    EIS and VCT

    Enterprise Investment Scheme (EIS) up to £500,000 £400,000
    Maximum amount for EIS carry back £50,000 £50,000
    Venture Capital Trust (VCT) up to £200,000 £200,000

    Main taxes

    • 2009/10 tax rates and allowances
    • 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
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