Budget 2008 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Value Added Tax Capital Gains Tax Corporation Tax Main capital allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Pension Contributions Maximum annual tax efficient gross contributions to age 75 - individuals    £3,600 or 100% of earnings to £235,000 - employers    £235,000 less employee contributions Maximum tax-efficient fund on taking benefits in 2008/09: £1.65m (rising to £1.8m in 2010/11).   Only current earnings count for the 100% limit. It is no longer possible to use prior year earnings or to carry back contribution to earlier years.   Most personal pension contributions are paid net of basic rate tax. Payments will rise from 78% of gross premium to 80% from 6 April 2008.