Tax-efficient investments: risk capital invesments

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

1.1. Income tax relief

1.2. Losses

1.3. IHT treatment

1.4. Conditions to be met by the investor

2. [Venture capital trust](https://library.croneri.co.uk/navigate-taxi/po-heading-id_yjLfg8d7cUiUJIgsQ5_3sw)

2.1. Reliefs

2.1.1. Income tax relief

2.1.2. Dividend exemption

2.1.3. CGT exemption

2.2. Requirements to be met by the VCT

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

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

5.1. Reliefs

5.1.1. Income tax relief

5.1.2. CGT reinvestment relief

5.1.3. CGT exemption

5.2. Losses

5.2.1. Calculation

5.2.2. Share loss relief

5.3. IHT treatment

5.4. Conditions to be met by the investor

5.5. Qualifying companies

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