½Û×ÓÊÓƵ

Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.2 Venture Capital Trust schemes (VCTs) /VCTs—income tax relief available for the investor / E3.210 Income tax relief on VCT shares, in brief
Commentary

E3.210 Income tax relief on VCT shares, in brief


Personal and employment tax

E3.210 Income tax relief on VCT shares, in brief

There are two forms of relief from income tax available to an individual investor who invests in ordinary shares in a VCT:

  1. Ìý

    •ÌýÌýÌýÌý investment relief

  2. Ìý

    •ÌýÌýÌýÌý dividend relief

Note that, throughout the VCT provisions, shares subscribed for, issued to, held by or disposed of, for an individual by a nominee are deemed to be so treated by the individual1.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:47