VCT, EIS & SEIS UK: High-Earner Tax Shelters Explained

VCTs offer 30% income tax relief on up to £200,000/year, plus tax-free dividends and capital gains, with a 5-year minimum hold

EIS offers 30% income tax relief on up to £1m/year, CGT deferral, and loss relief, holding individual qualifying companies

SEIS offers 50% income tax relief on up to £200,000/year for very early-stage companies - the highest headline relief in the UK tax code

All three are illiquid, concentrated bets on small UK companies. The tax relief is real; the underlying investments are genuinely risky