Pension changes, restrictions on what higher earners can save and the threat to higher rate relief has brought the VCT sector back into consideration for many advisers. With upfront Income Tax relief and the ability to earn tax-free income, we think VCTs will be an important tool in advisers’ kit bags. With £3.46 billion funds under management in 97 VCTs from 32 providers, advisers will need to familiarise themselves with the current market. This article will outline the VCT market composition at Q1 2016, the typical charges VCT investors need to be aware of when making VCT investment, as well…