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Oban: 01631 567007 | E-mail: mail@ainsleysmith.co.uk | Fort William: 01631 567007

Tax rates and allowances

The current tax rates, facts and figures.

Capital allowances

Plant & machinery allowances etc.

Capital gains tax

CGT and Inheritance tax.

Child benefit

Working tax credits and child benefit.

Corporation tax

The current CT rates.

Income tax

Income tax rates, personal allowances, trusts etc.

Individual Savings Account (ISA)

ISA investment limits etc.

Inheritance tax

Thresholds, main reliefs and exemptions.

Minimum wage

Statutory minimum wage / living wage levels.

National insurance

Employer and employee rates.

Pensions

The current pension premium rates.

Property and trade allowances

Allowances for individuals.

Stamp duty & land taxes

On the transfer of property in England, Scotland, Wales and Northern Ireland.

Statutory pay

Current weekly amounts.

Tax reliefs for individuals

EIS, SEIS, VCTs and SIR.

Value added tax

Turnover limits, VAT on fuel etc.

Vehicles

Fuel, car and van benefits.

18 Oct 2021

Applications now open for freeports

Businesses that are planning to operate in the UK's new freeports can now apply to HMRC.

15 Oct 2021

Over 40 trade associations back statement on business rate reform

A joint statement issued by 41 of the UK's trade associations has called on the government to reform business rates in order to help unlock green investment.