Adrian Boulding: Pension LTA not always 'hard stop' limit

Tax Year 2021/22 is set to be a record year - the highest ever recorded for investing in Venture Capital Trusts (VCT). Total capital raised for investing in shares or securities, including loans of at least five years duration, in unquoted companies and those whose shares are traded on AIM is on target to reach £900m before the end of the current tax year. VCTs, Enterprise Investment Schemes (EIS) and Seed Enterprise Investment Schemes (SEIS) have all benefited from significantly increased investment inflows over the last couple of years. But why? There are two principal reasons why t...