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    Capital gains tax - Reliefs - Other reliefs - Reliefs for external investors - Venture capital trusts - 52425

    In addition to the income tax reliefs available to an investor in a VCT (¶24780+), capital gains arising on the disposal of VCT shares may be exempt.

    What’s the deal with VCTs?

    The economic crisis has caused a spate of Venture Capital Trust (VCT) mergers. One of our subscribers was caught up in one of these and is worried that it will lead to the claw back of tax relief. Where...

    A new breed of VCT or just good marketing?

    A number of our subscribers have received marketing information for investments in environmental Venture Capital Trusts (VCTs). These are being pushed as a new breed of VCT with financial incentives from...