风险资本信托是什么_2024年ACCA考试ATX知识点

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 alisted companythat 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 theholding 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

（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）