Retail Investment

Foresight offers a range of tax advantaged and other funds to private investors, including Venture Capital Trusts (VCTs), Enterprise Investment Schemes (EISs) and Inheritance Tax Solutions (ITS), each designed to meet a variety of income, capital appreciation and inheritance tax mitigation objectives.

 

Contact

Email our sales team for information about current offers

Email our investor relations team for information about existing investments

Types of Investments

Venture Capital Trusts

Venture Capital Trusts

Foresight manages a number of generalist, specialist and limited-life VCTs. These currently offer qualifying UK tax payers 30% income tax relief on the amount invested, tax free dividends and tax free capital gains on disposal.*

The minimum investment in a Foresight VCT is ordinarily £3,000.

* The 30% income tax relief on investment applies to qualifying UK taxpayers on the amount subscribed up to £200,000 in any one tax year. To retain this relief, the shares subscribed must be held for a minimum of 5 years and is subject to the VCT retaining its VCT qualifying status.

Inheritance Tax Solutions

Inheritance Tax Solutions

Foresight ITS is an investment structure designed to provide investors with a shelter from inheritance tax after a period of two years from the date of investment. Foresight ITS gives investors the benefit of BPR. BPR is a relief from IHT provided for investing in trading companies whose shares are not listed on the main stock exchanges worldwide.

Foresight Accelerated ITS offers the same BPR benefits as Foresight ITS but also offers additional protection against IHT liability within the first two years following investment.

The minimum investment for Foresight ITS and Foresight Accelerated ITS is £25,000

Enterprise Investment Scheme

Enterprise Investment Scheme

Foresight's EIS funds offer qualifying UK tax paying investors 30% upfront income tax such relief, the ability to carry back relief to the previous tax year, up to 100% inheritance tax ("IHT") relief after two years (provided the investments are held at time of death), 100% capital gains tax ("CGT") deferral for the life of the investment and tax free capital gains on disposal after the minimum holding period of 3 years.

The minimum investment in a Foresight EIS is £10,000.

Closed Ended Funds

Closed Ended Funds

Foresight Solar Fund Limited (Ticker : "FSFL")

FSFL is a Jersey-registered closed-end investment company. The Company invests in operating ground based UK solar power assets to achieve its objective of providing Shareholders with a sustainable and increasing dividend with the potential for capital growth over the long-term. For more information click here.

Contact

EIS Investor Relations: +44 (0)20 3667 8181 email

AITS / ITS Investor Relations: +44 (0)20 3667 8181 email

VCT Investor Relations: +44 (0)20 3667 8159 email

Retail Sales: +44 (0)20 3667 8199 email

For queries of a more general nature, please ring +44 (0)20 3667 8100. Alternatively, you may wish to complete our general enquiry form and we will respond as soon as possible.