Capital Gains Tax Deferral Example:

• An investor has realised a capital gain of £400,000 over the last 3 years, the tax due/paid at 40% (£160,000)
• Invest £400,000 in the suitable investment vehicle and reclaim the £160,000 CGT plus interest within 5 months.
• With the investment you also have a 20% tax credit to offset against tax for 2007/2008 - £80,000
• Net cost of the investment is 40% of gross
• The investment has to be held for a minimum of 3 years. Upon sale the original capital gain is now under the new 18% CGT regime giving a total tax relief of 42% on the investment

We have 3 investment opportunities where you can obtain this tax relief of 42%

1) UK Smaller Companies

The companies to be investmed in will be known to the expert investment team and will operate in sectors where there is a high degree of predictability. The companies will have contractual revenues from financially sound customers and provide investors with the opportunity to sell their investment at the end of the 3 year minimum period.

2) Chain of asset rich, vertically integrated food companies.

There are currently no chains or groups of businesses operating in the farm shop market place. We envisage a trade sale or float on AIM after 3 to 5 years of operation.

The food companies will encompass:-

• Own grown produce and healthy foods
• On-site cafés and restaurants
• All business will be existing, eliminating start up risk
• Significant proportion of the relevant investment is asset based
• There will be opportunities for exceptional profits from property development/obtaining planning permission on parts of company's land.
• Thanks to Jamie Oliver and Hugh Fearnley-Wittingstall, this is a high profile investment

3) Broadcasting

Invest in a diverse portfolio of TV programmes with domestic and international appeal with production companies with solid trade record in successful programme making. For example: Wife-Swap, Footballers Wives, Bad Girls, They Think its All Over, Pop Idol.

The UK TV industry witnessed another strong year with TV programme sales alone rising by 21%. 

Digital TC, Freeview, HD, TV over broadband and TV to mobile phones have all fuelled this growth.

For example, the Asian Pacific region anticipates distribution of TV Programmes to mobiles to grow from $26M in 2006 to $6.5Bn in 2011 (Source: Global Entertainment and Media Outlook 2997-2011 by PWC)

For more details on a bespoke solution to your personal circumstances speak to Andy Booth on 029 2034 8630 or email ab@castlecourt.biz.

Risk Warnings

The assumptions about the tax position of the plans and recommendations made in the report are based on our understanding of current law and HMRC practice which may be subject to alteration in the future. In particular, what assets, gains or income are taxed and the levels of taxation on them are all subject to change. Tax reliefs may also change and their value to you will depend on your individual circumstances.

This investment product may not be suitable for all investors. Potential investors are recommended to seek independent advice before investing.

Past performance

Past performance is no guide to future performance and there is no guarantee that the Fund's objective will be achieved. We can make no guarantee of investment performance or the level of capital gains or income that will be generated by the Fund.

The value of investments and the income derived from them may go down as well as up and you may not get back the full amount invested.