The venture capital tax relief schemes were envisaged as time-limited and given sunset clauses in the legislation. However, the position is now changing.
Venture Capital Trusts – over 20 years in the making
Introduced as a tax relief in 1995, Venture Capital Trusts (VCTs) invest in small companies. The rules and reliefs may have been tweaked, but 22 years on they are fundamentally the same. We look at the benefits of VCTs.
