Calculus VCT

Calculus VCT open for subscription

Key Information Document

Why Calculus VCT?

Calculus Capital has over 20 years’ experience investing in SMEs and is seen as a pioneer in the tax efficient arena, having launched the UK’s first approved EIS fund in 1999/2000. Calculus has £132.9 million funds under management as at 31 August 2016, and a strong track record of profitable exits.

  • 30% income tax relief *
  • Capital gains on VCT shares are tax-free
  • Tax-free dividends **

* Shares have to be held for at least 5 years to benefit from Income Tax relief.
** It should be noted that there is no guarantee of dividend levels nor preservation of capital value.

The Calculus VCT seeks to make investments in VCT qualifying companies with the following characteristics:

  • Established businesses
  • Capable and experienced management teams
  • Diverse range of sectors

Investors should only subscribe on the basis of information contained in the prospectus, including the risk warnings, and should note that invested capital is at risk. Tax incentives are subject to change and their value depends on investors’ individual circumstances.

  • The value of, and income derived from, VCT Shares may fluctuate
  • Investors may not get back the full or any amount originally invested
  • The market price of the VCT Shares may not fully reflect, and will tend to be at a discount to, their underlying net asset value
  • VCT qualification requirements may not be met or maintained
  • Past performance is not necessarily an indicator of future performance
  • Investors disposing of VCT Shares within five year of subscription are likely to be subject to claw-back of any income tax reliefs originally obtained
  • Investment in smaller unquoted companies can be difficult and may take considerable time

Investor Information

Issue of equity – 5 April 2018
Issue of equity – 4 April 2018
Transaction in own securities – 11 January 2018
Transaction in own securities – 9 January 2018
Transaction in own securities – 3 January 2018
Result of Merger and Allotment announcement – 12 September 2017
Change of Registrar – 8 May 2017
Issue of Equity – 7 April 2017
Issue of Equity – Amendment – 5 April 2017
Result of Equity Issue – 9 February 2017
Result of Equity Issue – Offer Closed – 2 February 2017
Issue of Equity – 31 January 2017
Dividend Declaration C share – 26 January 2017
Calculus VCT Circular – 25 November 2016
Calculus VCT Prospectus – 25 November 2016
Calculus VCT Offer for Subscription – 25 November 2016
Issue of equity – 24 October 2016
Issue of equity – 24 October 2016
New Offer for Subscription – 28 September 2016
Issue of equity – 3 May 2016
Extension of D Share Offer Calculus VCT – 27 April 2016
Issue of Equity – 4 April 2016
Issue of Equity – 8 March 2016
Member State Announcement 26 February 2016
Change of Registered Address – 21 January 2016
Result of General and Class Meetings – 24 November 2015
Calculus VCT plc Offer for Subscription – 26 October 2015
Notification of Name Change Investec Structured Products Calculus VCT plc – 23 October 2015
Dividend declaration – 4 November 2014
Annual Financial Results announcement – 22 May 2014
Interim Management Statement – 15 January 2014
Interim Management Statement – 17th January 2013
Interim Management Statement – 17 July 2012

Calculus VCT Share Price

Find out more

We would be delighted to answer any queries you have, please contact the Investor Relations team on 020 7493 4940.

Madeleine Ingram

Head of Investor Relations and Marketing

Email Madeleine

Francesca Rayneau

Investor Relations and Marketing

Email Francesca

Jessica Fox

Investor Relations and Marketing

Email Jessica

Contact Calculus VCT registrar (City Partnership)

Address:
Calculus VCT Offer
City Partnership (UK) Limited
110 George Street
Edinburgh
EH2 4LH
Tel:
0131 243 7210