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PERSONAL TAX AND ALLOWANCES
INCOME AND PERSONAL ALLOWANCES
CAPITAL GAINS TAX
INHERITANCE TAX
PENSION CONTRIBUTIONS
INDIVIDUAL SAVINGS ACCOUNTS
TAX CREDITS
BUSINESS TAX, ALLOWANCES AND RELIEFS
CORPORATION TAX
VALUE ADDED TAX
BUSINESS DEDUCTIONS
ENTREPRENEURS’ RELIEF
PENALTIES
UPCOMING CHANGES
02
03
04
Important Information
:
This document is for information purposes only and you should not make any decisions based upon its content. The way in
which tax charges (or tax relief, as appropriate) are applied depends upon individual circumstances and may be subject to
change in the future. ISA and pension eligibility depend upon individual circumstances. You cannot normally take pension
bene"ts until age 55. Whilst considerable care has been taken to ensure that the information contained within this document is
accurate and up-to-date, no warranty is given as to the accuracy or completeness of any information.
YEAR-END
TAX GUIDE
2015/16
CONTENTS
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