A practice note summarising the rules relating to Venture Capital Trusts (VCTs) and the tax reliefs for individuals who invest in VCTs. VCTs are listed companies which invest in unquoted trading companies.
A practice note summarising the rules relating to Venture Capital Trusts (VCTs) and the tax reliefs for individuals who invest in VCTs. VCTs are listed companies which invest in unquoted trading companies.