Tax Favoured Investments

   2019-20 2018-19 
ISA limited
£20,000 £20,000
Lifetime ISA £4,000 £4,000
Junior ISA
£4,368 £4,260
Venture Capital Trusts
Income Tax relief of up to 30% on investments up to £200,000.
Enterprise Investment Scheme
Income Tax relief of up to 30% on qualifying share subscriptions up to £1,000,000.
S eed Enterprise Investment Scheme
Income Tax relief of 50% on maximum investment of £100,000 with rollover of chargeable gains.
(Up to £2,000,000 for qualifying investments in knowledge-intensive industries).
Social Investment Tax Relief
Income Tax relief at 30% of the amount invested plus Capital Gains Tax relief.

 

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