Tax Shelters
| 2010-11 (£) | 2009-10 (£) | |
| Enterprise Investment Scheme (EIS) up to (Income tax relief is 20% & CGT deferral relief also available) |
500,000 | 500,000 |
| Venture Capital Trust (VCT ) up to (Income tax relief of VCT 's is at 30%) |
200,000 | 200,000 |
| Golden Handshake maximum | 30,000 | 30,000 |
| Rent a Room - exempt on gross annual rent up to | 4,250 | 4,250 |
