The investments referred to in this website are not suitable for all investors. Calculus Capital Limited is not able to give advice to prospective investors about the suitability of the investments. Prospective investors are recommended to seek specialist tax and financial advice before investing in the Calculus EIS Fund, Calculus KI EIS Fund, Calculus VCT or Calculus ITS.

An investment into the Calculus EIS Fund, Calculus KI EIS Fund, Calculus VCT or Calculus ITS may only be made on the basis of reading in full the information set out in the relevant Information Memorandum or prospectus.

When investing, your capital is at risk. The value of shares and income from them may go down as well as up and despite the tax relief you may not recover the amount originally invested. An investment in smaller and unquoted companies carries a higher risk than many other forms of investment. Shares in unquoted companies are not readily marketable. You should not invest in an EIS, VCT or Inheritance Tax (Business Relief) Solution unless you can afford to lose some or all of your capital.

An EIS, VCT or Inheritance Tax (Business Relief) Solution investment is only appropriate for investors with a medium to long term investment horizon; the timing and extent of realisation cannot be predicted and may extend beyond five years. It is not possible to allow a partial withdrawal of your investment. You may request a total withdrawal, but since many investments made will be in unquoted companies, this may not be possible. Withdrawal within two years for the Inheritance Tax (Business Relief) Solution, three years for the EIS and five years for the VCT would lead to repayment of any tax reliefs received.

The tax benefits available depend upon your individual circumstances and these benefits may change dependent upon future legislation.