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	Corporation Tax   Year to 31.3.2010 and 31.3.2011   Main rate 28% Profits above £1.5m   Small companies rate 21% Profits upto £300k   Small/large marginal band £300k - £1.5m Fraction (effective rate) 7/400 (29.75%)