The Autumn 2017 Budget Has Changed The VCT Investment Landscape

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Shepherd and Wedderburn LLP

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Shepherd and Wedderburn is a leading, independent Scottish-headquartered UK law firm, with offices in Edinburgh, Glasgow, Aberdeen, London and Dublin. With a history stretching back to 1768, establishing long-standing relationships of trust, rooted in legal advice and client service of the highest quality, is our hallmark.
The Autumn 2017 Budget has changed the venture capital trust investment landscape, introducing changes to the regime designed to restrict VCT funds' ...
UK Corporate/Commercial Law
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The Autumn 2017 Budget has changed the venture capital trust investment landscape, introducing changes to the regime designed to restrict VCT funds' ability to benefit from tax advantages when investing in companies perceived to be lower risk that the target market for VCT investment.

This article looks at the evolution of VCT investments and identifies who the winners and losers are likely to be as a result of these changes. Download the full briefing now.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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