VCT Flashcards
1
Q
Annual Investment Limit
A
£200,000
2
Q
Carry back to last year?
A
No
3
Q
Income Tax Relief?
A
30%
4
Q
Tax Relief Clawed back if held for less than:
A
5 years
5
Q
Re-Investment Relief?
A
None
6
Q
Tax Free Dividends?
A
Yes
7
Q
Tax Free Capital Gains?
A
Yes
8
Q
Business Relief?
A
No
