Our specialist asset classes have fundamentally attractive investment attributes and certain strategies may also provide tax relief.
The underlying attributes of the asset classes we invest in are attractive and this is the primary reason to invest in them. However, a number of our investment strategies do also provide investors with tax relief.
Please note: Gresham House Asset Management does not provide taxation advice. Prospective investors are advised to consult their own professional advisers in relation to the financial, legal, tax, National Insurance Contribution liabilities and other implications of investments in tax-efficient structures.
Investment in commercial forestry is subject to favourable taxation treatment in the UK.
There is no liability to income tax, corporation tax or capital gains tax arising in relation to growing timber.* Subsequently, the majority of the income arising in relation to a UK forestry investment is anticipated to be free of tax.
Commercial forestry should qualify for 100% relief from inheritance tax through business property relief, if held for two years.
*capital gains tax is payable on the increase in the value of the land
Investments in our renewable energy strategies can offer tax-efficient benefits, for investors accessing the asset class through our venture capital trust funds.
And through our other structures, 100% relief from inheritance tax is provided, after a two-year qualifying period.
Venture Capital Trusts (VCTs) are listed, closed-ended tax-efficient investment schemes which have been designed to give investors exposure to businesses and industries in an early-growth stage.
These structures aim to provide long-term shareholders with a reliable source of tax-free income, while looking to maximise the potential for capital preservation.
VCTs allow investors to benefit from:
Tax-free gains on sale of shares (after five years of new shares being issued)