Abstracts » Business

Nothing ventured

Article Abstract:

Some British venture capital trusts are performing well as a result of rising demand for smaller companies in the technology sector. Venture capital trusts offer tax advantages to British investors, such as freedom from capital gains tax on disposals, and some income tax relief for holdings more than five years old. The tax advantages are justified because of the high risks involved in this type of investment. Investors have to assess a number of factors such as the track record of the manager, and the costs involved.

Personal Financial Mgmt, Personal finance, Portfolio management

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Nothing ventured, nothing lost

Article Abstract:

UK venture capital trusts (VCTs) offer tax advantages for investing in small firms. They did not initially raise as much as had been hoped by fund managers on the whole, but investors have since shown interest. Investors are able to gain relief on income tax and can postpone payment of capital gains tax. These benefits are offered to investors purchasing new shares. Proceeds of investments do not attract income tax or capital gains tax below a certain limit.

Mutual funds

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Nothing ventured...

Article Abstract:

Major UK institutions have tended to be cautious when considering venture capital investments. New performance data can help venture capital funds by making them more attractive to institutions. The performance of different types of managers has been assessed in more detail and the market has become increasingly segmented. The increased attractiveness of venture capital in general may also lead to more interest in the segment of capital for the early stages of companies which has tended to be ignored.

Management buyouts

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