Summer Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and Bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits 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 £255,000 - employers    £255,000 less employee contributions   Maximum tax efficient fund on taking benefits in 2010/11: £1.8m Only current earnings count for the 100% limit. Most personal pension contributions are paid net of basic rate tax. Extra contributions over £20,000 by those with income over £130,000 may suffer a clawback of relief.