{"id":2852,"date":"2020-03-23T17:54:07","date_gmt":"2020-03-23T17:54:07","guid":{"rendered":"http:\/\/localhost\/2020\/swoopMW20\/?post_type=knowledge-hub&#038;p=2852"},"modified":"2023-09-06T09:10:27","modified_gmt":"2023-09-06T09:10:27","slug":"vcts-venture-capital-trusts","status":"publish","type":"knowledge-hub","link":"https:\/\/swoopfunding.com\/ie\/knowledge-hub\/vcts-venture-capital-trusts\/","title":{"rendered":"VCTs (Venture Capital Trusts)"},"content":{"rendered":"\n<p><em><em>A\u00a0venture capital trust (VCT) is a listed company that has been approved by HMRC to invest in \u2013 or lend money to \u2013 unlisted companies. It&#8217;s one of four government schemes designed to encourage individual investors to put money into high-growth businesses.<\/em><\/em><\/p>\n\n\n\n<p>A Venture Capital Trust (VCT) is a listed company (i.e. a company whose shares are traded on the London stock market), which aims to make money by investing in smaller unlisted businesses.<\/p>\n\n\n\n<p>A VCT is run by a fund manager who provides private investors with a tax-efficient means of investing&nbsp;in high-growth companies, under <a href=\"https:\/\/swoopfunding.com\/ie\/knowledge-hub\/the-enterprise-investment-scheme-eis\/\">Enterprise Investment Scheme<\/a> (EIS) rules. Investors buy shares in a VCT and thereby get access to a basket of small businesses.&nbsp;They can invest by subscribing to new shares when a trust is launched or by buying shares from other investors after the trust has been established.<\/p>\n\n\n\n<p>Your business might be eligible for VCT investment (along with advice and support) if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>you have no more than \u20ac15m in gross assets<\/li>\n\n\n\n<li>you have no more than 250 employees<\/li>\n\n\n\n<li>it&#8217;s been less than seven years since your first commercial sale.<\/li>\n<\/ul>\n\n\n\n<p>From your investors&#8217; standpoint, the tax benefits include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>income tax relief\u00a0when they invest in newly-issued VCT shares\u00a0(30% on investments of up to \u20ac200,000 per\u00a0tax\u00a0year), as long as they keep the shares for five years<\/li>\n\n\n\n<li>capital gains tax relief on profits from selling VCT shares, no matter how short a period they held them, provided the company maintains its VCT status<\/li>\n\n\n\n<li>no income tax on dividends from the VCT.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>VCTs are one of four government schemes that incentivise individual investors into put money into small companies with high potential for growth, with the wider goal of creating jobs and supporting economic growth. <br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u00a0venture capital trust (VCT) is a listed company that has been approved by HMRC to invest in \u2013 or lend money to \u2013 unlisted companies. It&#8217;s one of four government schemes designed to encourage individual investors to put money into high-growth businesses. A Venture Capital Trust (VCT) is a listed company (i.e. a company whose [&hellip;]<\/p>\n","protected":false},"author":84,"menu_order":25,"template":"","segment":[1634],"class_list":["post-2852","knowledge-hub","type-knowledge-hub","status-publish","hentry","segment-equity-finance"],"acf":[],"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":"","image_blog":"","image_blog_full":"","image_podcast":"","image_banking":"","image_blog_internal":"","image_blog_medium":"","image_single_banking":""},"post_excerpt_stackable_v2":"<p>A\u00a0venture capital trust (VCT) is a listed company that has been approved by HMRC to invest in \u2013 or lend money to \u2013 unlisted companies. It&#8217;s one of four government schemes designed to encourage individual investors to put money into high-growth businesses. A Venture Capital Trust (VCT) is a listed company (i.e. a company whose shares are traded on the London stock market), which aims to make money by investing in smaller unlisted businesses. A VCT is run by a fund manager who provides private investors with a tax-efficient means of investing&nbsp;in high-growth companies, under Enterprise Investment Scheme (EIS) rules.&hellip;<\/p>\n","category_list_v2":"","author_info_v2":{"name":"hanne","url":"https:\/\/swoopfunding.com\/ie\/author\/hanne\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/knowledge-hub\/2852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/knowledge-hub"}],"about":[{"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/types\/knowledge-hub"}],"author":[{"embeddable":true,"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/users\/84"}],"version-history":[{"count":0,"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/knowledge-hub\/2852\/revisions"}],"wp:attachment":[{"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/media?parent=2852"}],"wp:term":[{"taxonomy":"segment","embeddable":true,"href":"https:\/\/swoopfunding.com\/ie\/wp-json\/wp\/v2\/segment?post=2852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}