Foresight Solar VCT
A compelling opportunity for individuals looking for the potential to generate attractive investment returns, through a combination of income tax relief and tax-free capital growth from a portfolio of lower risk solar assets.
- Planned Exit VCT with individual roll-over option to remain in the Fund as a longer-term investor
- Indexed–linked FITs targeting minimum 5p per share of tax-free dividend income per annum from year 2
- £1.30 minimum targeted total tax-free return after 5 years
- Dedicated experienced in-house solar team
- Low cost, lower risk VCT shares (electricity suppliers must make FIT payments at the inflation linked prices set by the Government.)
- Liquidity – zero discount buyback policy for life of VCT
- Full VCT tax benefits including: 30% income tax-relief on investment and tax-free capital growth, tax-free dividend income and tax-free capital growth.
Foresight 3&4 VCTs
£20m Linked Offer
Why invest in the Foresight 3 & 4 VCTs Linked Offer?
Within the existing investment objectives for the funds, the Linked Offer will seek to provide investors with attractive returns from a portfolio of investments in a broad range of sectors including environmental infrastructure, business services, leisure and consumer, and specialist manufacturing.
The Linked Offer provides investors with:
- Performance: gives access to two of Foresight’s best performing VCTs.
- Foresight 3 & 4 VCTs are ranked 2nd and 6th respectively for performance out of the 58 funds that raised money in 05/06 (Source: Martin Churchill, Tax Efficient Review as at Jan 2011).
- Diversification: the existing portfolios in aggregate consist of over 50 companies
- Advantages from old regime rules: allows investment managers to invest cash incorporating all historic investment regimes.
- Downside protection: ability to invest in a higher percentage of loan stock which generates regular yield income and offers greater downside protection.
Foresight Clearwater VCT
Integrated partnership approach to investing in UK smaller companies from an award winning investment manager and leading corporate finance house Foresight Clearwater VCT will focus on UK buy-out opportunities requiring total investment of less than £10 million.
Foresight and Clearwater Corporate Finance believe that demand for funding in this sector is likely to grow due to the recently announced increase in Entrepreneurs’ Relief from £1 million to £5 million, whilst supply of capital is constrained by pressure on bank liquidity, creating the environment for attractively priced investment by Foresight Clearwater VCT.
Foresight and Clearwater have brought together a team with more resources than any competing VCT manager, adopting an approach which they believe is innovative and efficient
The Foresight Clearwater VCT will seek to invest in the best investment opportunities created by this new force and will aim to create a generalist portfolio of profitable unquoted buy-out investments capable of generating high tax-free income for shareholders.
Foresight Solar EIS
Opportunity to generate capital profits from a range of investment opportunities in the growing renewable energy solar sector, with the benefits of the reliefs under the Enterprise Investment Scheme. This offering will appeal to investors looking for an inheritance tax shelter, backed by reliable assets with an index-linked, Government guaranteed 25 year income stream.
With tax increases on the horizon for private individuals, this fund will allow investors to diversify their portfolio and benefit from tax reliefs in a EIS tax wrapper including:
- 20% Income tax relief which may be spread over the current and/or preceding tax year.
- Capital Gains Tax Deferral Relief – capital gains made up to 3 years before an investment and 1 year after can be deferred for the life ofthe investment.
- Capital Gains Tax Exemption – no CGT payable on capital profits provided investments are held for 3 years.
- Loss Relief – on any investments that fall in value.
- IHT Relief – once held for a minimum of 2 years, investments qualify for 100% Business Property Relief.
Any investments in VCTs should be viewed as a high risk and long-term commitment. (i.e. five years for VCT schemes, but plan for a longer time-frame). Due to the nature of the underlying assets these schemes are highly illiquid. Investors must be aware they may have difficulty or be unable to realise their shares at levels close to that which reflect the value of the underlying assets. The risk reward ratio of investing in smaller companies is inflated as the risk of failure is higher. Tax incentives available to investors exist in order to attract investment into an asset class that warrants high risk categorisation, but are subject to tax law and HMRC practice, both of which can change. These are complex products and are only suitable for sophisticated investors. Please ensure you understand the risks involved. If you are unsure about the suitability of any investment please seek financial advice.
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