INGENIOUS VCTs

Ingenious Venture Capital Trusts (VCTs)

• Ingenious is the largest VCT operator in the media and entertainment sector.
• Over £85 million of funds has been raised across all VCTs.
• Significant downside protection with a 5-year liquidity strategy.

Ingenious has proven experience of successfully structuring, promoting and managing investment opportunities across the media and entertainment industry. In the past six years we have successfully launched six VCTs. Ingenious Music VCT and Ingenious Music VCT 2, which focus on the music sector; Ingenious Live VCT 1 & 2, which focus on the live events sector; and Ingenious Entertainment VCT 1 & 2 that invest in the production and exploitation of live events and entertainment content.

What are VCTs?

VCTs were introduced by the Government in 1995 as a means of boosting investment in the UK’s enterprise market, and the attractive tax-related benefits have generated significant investment in this area.

Tax-related benefits include:

• 30% income tax relief which reduces the effective cost of investment from 100p to 70p per share
• Tax free dividends
• Exemption from capital gains tax on the sale of VCT shares by an investor