Why invest in us?
The Highgate Tech Fund Team is a group of successful technology entrepreneurs who have founded and grown many tech businesses
- We charge no fees to investors, 100% of your cash is invested
- We are business builders with a track record of exits via M&A and IPO's
- We are here to invest and actively participate in exciting companies, helping them to grow and prosper
- We are here to offer you a diversified portfolio of tech companies, aiming to provide you with a greater return
- We are investing our own cash in this fund
Please download our brochure today and find out how you can both gain significant tax benefits under the EIS scheme and participate in investing in the sector which we believe is leading Britain out of the recession.
Highgate Tech Fund LLP is a member of the EIS Association
Navigation
EIS Reliefs at work in a Fund
The combination of reliefs offered by the EIS scheme substantially increase returns whilst mitigating risk. The following three example scenarios illustrate this point.
The examples assume the Investor is a 40% income tax payer, who has utilised his/her annual CGT exemption and will therefore pay tax on any capital gains, or, where he/she has an overall loss, that he/she has no other gains against which to relieve the loss.
Scenario 1 – Enhanced Returns: +25% return
Assume that of six investments 3 double in value and 3 halve in value. The overall investment return on the Fund is therefore +25%.
| ISA | Unit/ Investment Trust | EIS Fund | |
| Portfolio Return | 25% | 25% | 25% |
| Income Tax Rebate | - | - | 30% |
| Loss Relief | - | - | 6% |
| Capital Gains Liability | - | (4%) | - |
| Total Return | 25% | 21% | 61% |
Scenario 2 – Enhanced Returns: 0% return
Assume that of six investments 2 double in value and 4 halve in value. The overall investment return on the Fund is therefore zero.
| ISA | Unit/ Investment Trust | EIS Fund | |
| Portfolio Return | 0% | 0% | 0% |
| Income Tax Rebate | - | - | 30% |
| Loss Relief | - | - | 8% |
| Capital Gains Liability | - | - | - |
| Total Return | 0% | 0% | 38% |
Scenario 3 – Loss mitigation: -25% return
Assume that of six investments 1 doubles in value and 5 halve in value. The overall investment return on the Fund is therefore -25%.
| ISA | Unit/ Investment Trust | EIS Fund | |
| Portfolio Return | (25%) | (25%) | (25%) |
| Income Tax Rebate | - | - | 30% |
| Loss Relief | - | - | 10% |
| Capital Gains Liability | - | - | - |
| Total Return | (25%) | (25%) | 15% |
This website and associated Investment Memorandum is prepared in accordance with current legislation, HMRC practice and the interpretation thereof by the advisers to the Fund. Legislation and Revenue practice may change. The rates of tax and tax relief may be altered. The levels and bases of reliefs from taxation may change. The tax reliefs referred to are those currently available, and are personal to the Investor. Their value depends on the individual circumstances of the Investor. Investors should obtain advice from their own professional advisers as to their tax position in respect of their own Fund. Please note that tax advantages are only available on the actual amounts invested in Investee companies. The examples above are for illustrative purposes only and do not take account of any fees or charges that may be levied.