Tax-efficient investments: Risk capital investments

1. [Prescribed order of priority of income tax reliefs](https://library.croneri.co.uk/po-heading-id_sBvVXzSANkeiDJKEvZ7thg)

2. [Advising the client](https://library.croneri.co.uk/po-heading-id_5FlM-bdYN0SqKqtDDvblIg)

3. [Venture capital trusts](https://library.croneri.co.uk/po-heading-id_yjLfg8d7cUiUJIgsQ5_3sw)

3.1. Reliefs

3.1.1. Income tax relief

3.1.2. Dividend exemption

3.1.3. CGT exemption

3.2. Requirements to be met by the VCT

4. [Enterprise investment scheme](https://library.croneri.co.uk/po-heading-id_4irnDQLKyEyV1SN-l68UDg)

4.1. Reliefs

4.1.1. Income tax relief

4.1.2. CGT deferral

4.1.3. CGT exemption

4.2. Losses

4.2.1. Calculation

4.2.2. Share loss relief

4.3. IHT treatment

4.4. Conditions to be met by the investor

4.5. Qualifying companies

5. [Community investment tax relief](https://library.croneri.co.uk/po-heading-id_cbYORrusDESiVUpCuDXySQ)

5.1. Income tax relief

5.2. Losses

5.3. IHT treatment

5.4. Conditions to be met by the investor

6. [Seed enterprise investment scheme](https://library.croneri.co.uk/po-heading-id_00NQmA8I60qne1CIzQi4FQ)

6.1. Reliefs

6.1.1. Income tax relief

6.1.2. CGT reinvestment relief

6.1.3. CGT exemption

6.2. Losses

6.2.1. Calculation

6.2.2. Share loss relief

6.3. IHT treatment

6.4. Conditions to be met by the investor

6.5. Qualifying companies