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2011 | OriginalPaper | Chapter

This year’s Tax changes

Authors : Walter Sinclair, Barry Lipkin

Published in: St. James’s Place Wealth Management Tax Guide 2011–2012

Publisher: Palgrave Macmillan UK

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This chapter summarises many of the changes to the tax rules and rates which take effect for 2011–12. Also included are some important changes announced for future years. Some were introduced by this year’s Budget and Finance Bills, whilst others were announced and enacted previously. Tax planning pointers have been included in italics and these are amplified in Chapter 26. At the end of this chapter you will find a table of key rates and allowances for 2011–12.

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