Tax  

The Guide: Tax Efficient Investing

  • Gain an understanding of recent changes to tax efficient vehicles
  • Comprehend the tax benefits of VCTs and EISs
  • Grasp the implications of capacity issues in VCTs
CPD
Approx.60min
The Guide: Tax Efficient Investing

Introduction

As we near the end of another tax year, from VCTs to pensions to EIS's, what are the best options for investors to take advantage of the tax breaks available?

In this special report

CPD
Approx.60min

Please answer the six multiple choice questions below in order to bank your CPD. Multiple attempts are available until all questions are correctly answered.

  1. In a relatively quiet Budget, what did the government confirm would be the new Isa limit from April 6 2017?

  2. In her article Claire Trott says rental income from properties held within a pension is treated as growth in the fund, so won’t be impacted either by the tapered annual allowance or the Money Purchase Annual Allowance (MPAA). True or False?

  3. According to Adam Spence's article two recent changes to redirect EIS money has led to a decrease in the number of EIS-qualifying funds on offer. What level of supply is this estimated to have cost the market?

  4. In an unexpected move chancellor Philip Hammond cut the dividend tax allowance from £5000 to £2000. According to Andrew Garstang this means investors will have to pay more tax on portfolios valued at more than what?

  5. In his article John Glencross argues there are three main differences between EIS and VCT investments and a listed company. Which of these does he NOT mention?

  6. VCT capacity has come into focus recently as many offerings have become fully subscribed ahead of their closing date. According to AIC figures, the fundraising figure of £265m to February 17 is a percentage increase of how much compared to last year?

Nearly There…

You have successfully answered all the questions correctly, well done!

You should now know…

  • Gain an understanding of recent changes to tax efficient vehicles
  • Comprehend the tax benefits of VCTs and EISs
  • Grasp the implications of capacity issues in VCTs

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