The document provides an overview of key UK tax issues from 2010 and a look ahead to 2011. Some of the major tax issues in 2010 included changes to the pensions system, reductions to the annual allowance limit, and reforms to the rules around non-domiciled individuals. Looking to 2011, the document anticipates potential changes such as further simplification of the tax system, lowering of tax rates if economic growth occurs, and implementation of consultations from 2010 on topics like PAYE improvements and the taxation of furnished holiday lets. Overall enforcement against tax avoidance is also expected to continue increasing.