Conservative investment strategy targeting lower risk investment opportunities and attractive minimum returns;

Companies through CVSs (Corporate Venturing Schemes) can also claim 20% investment relief against corporation tax provided that the shares are held throughout the qualifying period.

Target gross equivalent returns to investors of approximately 12.5% p.a;

Opportunity to leverage the industry reputation and relationships of Spice Factory, Stealth Media Group and Premiere Picture;

Income Tax - 30% income tax relief, reducing the net investment cost to 70p per £1 invested;

Additionally, any returns paid as either dividends or a realisation of capital will be returned to the SIPP without deduction of tax.

Capital Gains Tax – CGT deferral for gains realised within three years prior to, or up to 12 months after an EIS investment. No CGT is payable on gains in an EIS if held for over three years;

No CGT is payable on gains realised on the disposal of EIS investments;

Capital Loss Relief – Net of the initial tax relief taken, loss relief is available at the investor’s marginal higher income tax rate, up to a maximum of 50%;

Inheritance tax - 100% relief from IHT for EIS investments held for more than 2 years;