A venture capital trust (VCT) is an investment company broadly similar to an investment trust, but what sets it apart?
The enterprise investment scheme (EIS) allows certain tax reliefs for investors who subscribe for qualifying shares in qualifying industries.
The seed enterprise investment scheme (SEIS) is targeted at investors who subscribe for shares in early stage companies where the risk is often greater.
Tax relief for social investment, which is intended to promote investment in social enterprises and help to provide funding.
The reliefs for venture capital trusts, the enterprise investment scheme and the seed enterprise investment scheme are similar in many respects, but there are some significant differences.
