Individuals
View Deloitte's summary and analysis on the measures affecting individuals
announced in the 2011 Budget.
There is a suspicion that it raises far less than Alistair Darling's original £2bn estimate.
An increase in the lifetime limit on gains qualifying for entrepreneurs' relief.
The Government will issue a consultation document in June 2011 proposing changes to the taxation of non-domiciled individuals.
The Government will consult on the options, stages and timing of reforms.
Other individuals measures
- Abolition of certain tax reliefs
- Air passenger duty
- Alcohol excise duty
- Approved mileage allowance payments
- Anti-avoidance - listed tax avoidance measures
- Capital allowances - flat conversion allowances
- Charities - administration
- Charities and charitable givings
- Company car tax rates increase
- Disguised remuneration
- Disclosure of tax avoidance schemes
- Employer supported childcare - available to all
- Enterprise investment schemes and venture capital trusts
- Funds industry
- Furnished holiday lettings
- Income tax rates and personal allowances
- Increase to private fuel benefit multiplier
- Individual Savings Account limits
- Inheritance tax allowance
- Insurance
- IR35
- Junior ISAs
- Mutual assistance recovery directive
- Pensions
- Pensions annuitisation
- Pensions tax relief
- Statutory residence test
- Tackling tax avoidance
- Tax treaties anti-avoidance
- Tobacco products
