| 单词 | venture capital trust |
| 释义 | venture capital trust = VCT An investment trust that provides venture capital for businesses. The trust managers accept sums of money from investors, who wish to share in the profits (or losses) of the trust. This form of investment has certain tax advantages in the UK, in that any profits are free of capital gains tax and income is untaxed. They have the additional advantages that up to £100,000 can be invested in any year; 20% of any investment in a VCT can be claimed back from previously paid tax, provided the VCT is held for three years. By investing a taxable gain in a VCT that is held for three years, the payment of the capital gains tax is deferred until the VCT investment is sold (and the annual exemptions from capital gains tax can be carried forward). |
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