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Little and Company, Chartered Accountants and Business Advisors, Gloucester
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Home > > Tax rates and allowances > EIS and VCT

EIS and VCT

  2012/13 2011/12

Enterprise Investment Scheme (EIS) up to

£1,000,000 £500,000

Venture Capital Trust (VCT) up to

£200,000 £200,000

 

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 2011/12
  • Vehicle benefits 2012/13
  • Vehicle duties

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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