Venture Capital Trusts (VCTs) offer some of the most attractive tax breaks available to UK investors in return for investing in the UK smaller business sector.
VCTs were introduced in 1995 as a Government measure aimed at encouraging private investors to invest in small UK trading companies, whilst benefitting from substantial tax benefits. Around £4 billion has been raised to date in VCT investment, and VCTs are an increasingly common component of income focused investment portfolios.
