Make a film

Investors can invest up to £25,000 in a film production company. Relief on 80 per cent of investment - a maximum of £20,000. Expect a number of new funds to offer investment opportunities in coming weeks.

Buy Property

"Section 23 type" relief for investment in an apartment reduces tax on rental income from that apartment and tax on other rental income.

Section 48 relief for investment in holiday homes in any of the 15 designated seaside resort areas reduces tax on all rental income.

An investment in approved hotels, holiday cottages, guesthouses can be used toreduce tax on all income subject to an annual limit of £25,000.

Invest in a Business Expansion Scheme.

A taxpayer can get relief at his/ her top rate of tax for an investment of up to £25,000 in an approved BES.