The UK’s recent budget changes, including adjustments to Capital Gains Tax (CGT) and the extension of the VCT scheme to 2035, have significantly influenced investor sentiment towards VCTs.
With tighter restrictions on pension allowances and increased CGT rates, high-net-worth individuals and investors are actively seeking alternative tax-efficient investment vehicles.
To find out more about the importance of VCTs and earn unstructured CPD, advisers can access GBI Magazine’s Annual VCT Report 2025.
Access your complimentary copy here
