This section provides an analysis of the tax reliefs afforded by venture capital trusts, the enterprise investment scheme, and highlights the important differences between the individual schemes.

These schemes provide considerable tax reliefs, although, as ever, professional advice must be sought before making investments that qualify for these reliefs.

Venture capital trusts (VCTs)

A Venture Capital Trust (VCT) is an investment company broadly similar to an...

Enterprise investment scheme (EIS)

The EIS is a government scheme that allows certain tax reliefs for investors who...

Seed enterprise investment scheme (SEIS)

The SEIS is similar to the EIS except that this is targeted at investors who subscribe...

Social investment

Individuals may make an eligible investment and deduct 30% of the cost of their...

VCT, EIS and SEIS compared

The reliefs for Venture Capital Trusts, the Enterprise Investment Scheme and the Seed...