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Venture Capital Trusts (VCT)

10 December 2025

Current tax year provides final opportunity to obtain 30% income tax relief on VCT investment
The pros and cons of VCTs, with VCT income tax relief reducing to 20% from 2026/27. Investors may wish to act now to benefit from higher “up-front” relief

18 September 2025

Social Investment Tax Relief - which ended on 5 April 2023
Social investment tax relief (SITR)