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Personal Tax

  1. An Introduction to Self Assessment

    Under the self-assessment regime, an individual is responsible for ensuring that their tax liability is calculated and any tax owing is paid on time.

  2. Buy to Let Properties

    In recent years, the stock market has had its ups and downs. Add to this the serious loss of public confidence in pension funds as a means of saving for the future and it is not surprising that investors have looked elsewhere.

  3. Charitable Giving

    If you are thinking of making a gift to charity, this factsheet summarises how to make tax-effective gifts.

  4. Child Tax Credit

    This factsheet explains whether you or your spouse/partner are entitled to the Child Tax Credit and the childcare element of the Working Tax Credit.

  5. Enterprise Investment Scheme

    The purpose of the Enterprise Investment Scheme (EIS) is to help certain types of small higher-risk unquoted trading companies to raise capital. It does so by providing income tax and CGT reliefs for investors in qualifying shares in these companies.

  6. Individual Savings Accounts (ISAs)

    Individual Savings Accounts (ISAs) were introduced in April 1999 to replace the earlier tax-efficient savings schemes known as PEPs and TESSAs. The government has confirmed that ISAs will become a permanent feature of the savings landscape.

  7. Non-Domiciled Individuals

    This factsheet sets out the rules that deal with the taxation in the UK of income arising outside the UK, for non-UK domiciled individuals. The rules changed significantly from April 2008.

  8. Property Investment - Tax Aspects

    Investment in property has been and continues to be a popular form of investment by many people. This factsheet summarises the main tax issues that apply for the 2010/11 year.

  9. Taxation of the Family

    We highlight below the main areas of importance where advance planning can help to minimise overall tax liabilities.It is important that professional advice be sought on specific issues relevant to your personal circumstances.

  10. Venture Capital Trusts

    Venture Capital Trusts (VCTs) are complementary to the Enterprise Investment Scheme (EIS), in that both are designed to encourage private individuals to invest in smaller high-risk unquoted trading companies affected by the equity gap. While the EIS requires an investment to be made directly into the shares of the company, VCTs operate by indirect investment through a mediated fund. In effect, they are very like the investment trusts that are obtainable on the stock exchange, albeit in a high-risk environment.