Gresham House
Specialist asset management
Our specialist asset classes have fundamentally attractive investment attributes and certain strategies may also provide tax relief.
Our specialist asset classes have fundamentally attractive investment attributes and certain strategies may also provide tax relief.
We believe our approach to investment management, genuine specialist expertise and our high-calibre team set the investments we make apart from our competitors.
The underlying attributes of the asset classes we invest in are attractive and this is the primary reason to invest in them. However, a number of our investment strategies do also provide investors with tax relief.
Please note: Gresham House Asset Management does not provide taxation advice. Prospective investors are advised to consult their own professional advisers in relation to the financial, legal, tax, National Insurance Contribution liabilities and other implications of investments in tax-efficient structures.
Our tax-efficient strategies
Investment in commercial forestry is subject to favourable taxation treatment in the UK.
There is no liability to income tax, corporation tax or capital gains tax arising in relation to growing timber.* Subsequently, the majority of the income arising in relation to a UK forestry investment is anticipated to be free of tax.
Commercial forestry should qualify for 100% relief from inheritance tax through business property relief, if held for two years.
*capital gains tax is payable on the increase in the value of the land
View forestry taxation information
Investments in our renewable energy strategies can offer tax-efficient benefits, for investors accessing the asset class through our venture capital trust funds.
Gresham House Renewable Energy VCT 1
Gresham House Renewable Energy VCT 2
And through our other structures, 100% relief from inheritance tax is provided, after a two-year qualifying period.
Venture Capital Trusts (VCTs) are listed, closed-ended tax-efficient investment schemes which have been designed to give investors exposure to businesses and industries in an early-growth stage.
These structures aim to provide long-term shareholders with a reliable source of tax-free income, while looking to maximise the potential for capital preservation.
VCTs allow investors to benefit from:
- Income tax relief of up to 30% of their subscription amount on new shares (some or all of which investors may have to repay if they sell those shares within five years)
- Tax-free dividends
Tax-free gains on sale of shares (after five years of new shares being issued)
