TEI Podcast #9: Budget 2025 boosts EIS & VCT prospects, and what advisers need to know, with Shoosmith’s Tom Wilde
Update: 2025-12-15
Description
In this, our last special Tax-Efficient Investment edition of IFA Talk for 2025, we’re reflecting on the recent Budget and the ramifications for EIS and VCTs. Matt and Sue are joined by Tom Wilde, from the Tax Department of UK law firm Shoosmiths, where he heads up the firm’s EIS and VCT practice.
With the reduction of VCT tax relief from 30% to 20% next year potentially driving more interest towards EIS investment, as well as other measures, Tom shares his expert insight on what the changes in the 2025 Budget mean for EIS and VCTs.
What You’ll Learn in This Episode
Hearing from a tax expert like Tom really does highlight why 2026 is looking extremely positive for the tax-efficient investment sector.
We’ll be back with more TEI podcasts in 2026. But in the meantime, look out for our 2026 Tax-Efficient Investment Insights publication coming out in January. We’re sure you’re going to like it!
With the reduction of VCT tax relief from 30% to 20% next year potentially driving more interest towards EIS investment, as well as other measures, Tom shares his expert insight on what the changes in the 2025 Budget mean for EIS and VCTs.
What You’ll Learn in This Episode
- Budget 2025 EIS & VCT changes – How new funding and gross asset limits expand investment opportunities
- VCT relief reduction – Why the cut from 30% to 20% may shift focus toward EIS products and a boost to demand in the current tax year
- Client suitability guidance – Which clients and planning scenarios may now benefit from EIS over VCT
Regional implications – The Budget’s failure to reform age limits and how this affects companies outside the South-East, in particular- Practical advice for advisers – How to navigate structural limitations and identify client opportunities
Hearing from a tax expert like Tom really does highlight why 2026 is looking extremely positive for the tax-efficient investment sector.
We’ll be back with more TEI podcasts in 2026. But in the meantime, look out for our 2026 Tax-Efficient Investment Insights publication coming out in January. We’re sure you’re going to like it!
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