Investment must be held for at least three years
- 30% income tax relief for current/previous tax year
- Capital Gain Tax (CGT) deferral. Allows the investor to defer 100% of capital gains tax made (in previous 36 months or in the following 12 months) on a capital gain for as long as you hold your shares
- Inheritance tax (IHT) shelter. Allows the investor 100% exemption from IHT providing investment is held for 2 years and at time of death
- Capital Gain Tax (CGT) free if the investment grows in value.
- Loss relief. Losses can be offset against income tax/capital gains tax