Insight:
Following the Spring Statement 2025, the first 100 days of Trump’s presidency and the recent local election results it is safe to say that the financial world is volatile, and the tax burden on the country will continue to rise.
Many advisers are looking to utilise tax efficient strategies with clients including the Enterprise Investment Scheme (EIS) which is a government initiative with generous tax benefits designed to attract investment into smaller companies.
If advisers are utilising Business Relief IHT schemes for clients, they could also consider using an EIS (which offers the same BR benefits) for part of the solution where clients would benefit from a higher risk/return strategy.
In addition to benefiting from the reduction in IHT after 2 years of investment in the underlying investee companies, clients could also benefit from 30% Income Tax Relief from this current tax year or the previous tax year through ‘carry back’ should they wish to reclaim any tax from 2024/2025!
By investing in the award-winning River Capital EIS Artificial Intelligence Fund, your clients could enjoy all these benefits.
These include:
- 30% Income Tax Relief (Must be held for a minimum 3 years)
- Capital Gains Tax (CGT) exempt returns
- Ability to defer Capital Gains from last 3 years
- Inheritance Tax exempt up to £1M (50% Relief over £1M) after 2 years
- Loss Relief available against Income Tax or CGT
River Capital’s Artificial Intelligence Fund has recently made its 7th investment into HyperFinity, who provide AI platforms for their clients including Asda, Morrisons, Costa Coffee and Toolstation to run their price elasticity and customer loyalty programmes.
Fund AI is the North’s first dedicated Artificial Intelligence Fund targeting the underfished waters of the North for high growth AI Investment opportunities. River Capital has returned over £20M to investors with 6 investment exits over the last 18 months with an average return of ca. 4 times.
Chris Hood
Investment Relations Manager