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Venture Capital Trusts (VCT)

31 March 2026

VCT tax relief clawback case study
How to calculate the value of income tax relief clawed back by HMRC when VCT shares are disposed of within the five-year minimum holding period

31 March 2026

VCTs - income tax relief
The nature and extent of VCT relief

31 March 2026

VCTs - an introduction
The main features of VCTs

31 March 2026

VCTs - capital gains tax relief and inheritance tax
The nature and extent of VCT reliefs

17 March 2026

Business relief
Conditions for business relief

10 December 2025

Current tax year provides final opportunity to obtain 30% income tax relief on VCT investment
The pros and cons of VCTs, with VCT income tax relief reducing to 20% from 2026/27. Investors may wish to act now to benefit from higher “up-front” relief