Individuals
View Deloitte's summaries and views on the measures affecting individuals announced in the 2009 Budget.
Car scrappage scheme
Carry back of trading losses
Child Trust Fund - payments for disabled children
Claims for tax repayments of overdue tax
Collection of overdue tax
Compliance checks framework: extension to other taxes
Employment losses
Financial Services Compensation Scheme - taxation of receipts
First year allowances for all businesses
Foreign dividends tax credit extension
Furnished holiday lettings
HMRC charter
Increase in substantial donor to charity threshold
Inheritance tax: extension of agricultural and woodlands reliefs
Interest relief - anti-avoidance measures
Investment trust companies - taxation of income
ISA changes
Low-earners' right to opt out of the remittance basis
Non-working spouses exemption
Offshore funds - dividend distributions
Offshore funds and capital gains tax
Offshore life insurance policies
Penalties for late filing of returns and payment of tax
Pension schemes - Financial Assistance Scheme - taxation of payments
Pensions: tax relief for pension contributions to be restricted
Personal allowances - withdrawal for those earning £100k or more
Remittance basis - minor changes
Tax rate changes for higher rate taxpayers
Transfers of income streams
Withdrawal of UK tax allowances for non-UK residents
