Individuals
View Deloitte's summaries and views on the measures affecting individuals announced in the 2009 Pre-Budget Report.
Increase to National Insurance Contributions rates and thresholds.
Implementing the restriction of higher rate relief from 6 April 2011 .
Higher rate income tax relief for pension contributions removed .
Enterprise Investment Scheme reliefs where companies trade through a partnership.
Other individuals measures
- Adult placement carers
- Alternative financial arrangements
- Charities and substantial donors
- Enforcements of judgments in litigation
- Equitable Liability
- Extra-statutory concession A10
- Furnished holiday lettings
- Green measures - several new measures introduced
- Inheritance tax - nil rate band
- Inheritance tax anti-avoidance measures
- Landline duty
- Protecting tax revenues 2009
- Shared lives carers
- Tackling offshore tax evasion
- Venture Capital Scheme - state aid
- Working with tax agents
