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Tax Rates & Allowances
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Tax Shelters
2008-09 (£)
2007-08 (£)
Enterprise Investment Scheme (EIS) up to
(Income tax relief max is 20% & CGT deferral relief also available)
500,000
400,000
Venture Capital Trust (VCT) up to
(Income tax relief of VCT's is at 30%)
200,000
200,000
Golden Handshake maximum
30,000
30,000
Rent a Room - exempt on gross annual rent up to
4,250
4,250
Regulated for a range of investment business activities by the Association of Chartered Certified Accountants
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