Tax-saving investments

Subscriptions for up to 150,00 pounds p.a. in Enterprise Investment Schemesand up to 100,000 pounds p.a. in Venture Capital Trusts,

  • incometax relief avialible at 20%
  • investment eligible for CGT deferal, and 
  • gains on disposal (except deferred gains ) are free of CGT. Losseselegible for either income tax of CGT relief.

Shares must be held for 3  years for income tax and 5 years for CGT relief.

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