Richard Leeson, head of UK business development at Prudential International, says high earners can use offshore bonds to sidestep the worst effects of the tax rate changes.
The Chancellor will not make any changes to VAT, income tax or national insurance (NI) rates.
Chancellor Alistair Darling has decided to freeze all income tax bands in the Budget this afternoon, to fund another increase in public spending.
Capital gains (CGT) and income will be the biggest tax targets in next week's Budget, advisers say.
Susan McDonald, chief executive of Calculus Capital, says now we are out of recession, investors should consider the benefits of EIS funds.
Everyone earning over £20,000 a year faces a tax rise from 2011.
The Liberal Democrats have unveiled plans for a tax on owners of £1m-plus properties to free low-paid workers and pensioners of income tax duties.
Life cover for high earners. David Pugh asks: Are senior employees and their beneficiaries at risk?
Income tax will rise to 50% for high earners to help the Treasury keep the budget deficit under control.
Failure to claim back overpayments of tax has resulted in UK residents losing out on £322m in 2007, research suggests.