泉水，奋斗之路越曲折，心灵越纯洁。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习、复习基础知识点，遇到不懂的问题不要钻牛角尖。今天整理了ATX科目Venture capital trusts（风险资本信托）相关知识点，详见正文。

【内容导航】

Venture capital trusts-风险资本信托

【知识点】

Venture capital trusts-风险资本信托

Venture capital trusts-风险资本信托

Venture capital trust (VCT) is a listed company that invests in small unquoted trading company (EIS type).

The investors spread their risk.

The investment in VCT is moderately high risk investment.

Tax implication for VCT

① Investment

Relief given as tax reducer:

=Lower of:

• 30% of the amount subscribed (up to £200,000) and

• The individual's tax liability for the year

Option:

• The relief can only be claimed in the current tax year

If the shares are held for ≥5 years, the benefit of the IT relief is kept

② Holding period

• Dividends received are tax-free income

③ Disposal – IT relief (withdraw or not)

• The withdrawal of income relief is the same as EIS and SEIS except that the holding period is 5 years

④ Disposal-CGT

• Gains on disposal of both secondary purchases or new issues of VCTs shares are exempt from CGT

• Losses are not allowable

Note: there is no minimum holding period requirement

There is no VCT reinvestment relief

只有坚持，努力学习，让自己更强大，才能走遍天下。以上就是为大家整理的ATX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Jenny Liu第21讲

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