Venture Capital Trusts remain unaffected by the recent Budget, maintaining their appeal with 30% upfront income tax relief while tax-free dividends become increasingly attractive.
The Enterprise Investment Scheme has seen praise in the Budget, but investors face potential inheritance tax bills on EIS investments exceeding £1 million in Business Relief.
Seed Enterprise Investment Scheme investors still enjoy 50% upfront income tax relief but face new risks of a possible inheritance tax bill under changing regulations.
As capital gains tax rates increase, the ability for SEIS investors to reduce CGT bills potentially makes it a more valuable investment option for the wealthy.
#venture-capital-trusts #enterprise-investment-scheme #seed-enterprise-investment-scheme #tax-relief #budget-impact
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