Jack Rose: A round-up of the tax-efficient year

2017 has been another good year for the Enterprise Investment Scheme (EIS) and venture capital trust (VCT) space. Fund-raising levels have remained high and government support for associated legislation means there are increasing numbers of new advisers and their clients looking at and investing in the sector. The 16/17 tax year saw the second highest fundraising figures on record for VCTs with more than £540m raised and, although we are still mid-17/18 tax year, at this stage it seems likely the VCT sector will again eclipse these figures, with some £400m already raised - and we are yet...