Enterprise Capital Funds

Enterprise Capital Funds

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Does anyone know if a ECF is transparent for tax purposes (thus the investment into unquoted trading companies made by an ECF is deemed made by the ECF investee and therefore the investee receives both Business Asset Taper Relief for CGT purposes and BPR for IHT purposes).?

I believe that an investment LLP (which the ECF broadly is) does not qualify for either of the above, however, I am unclear as to whether an ECF is treated differently in order to encourage investment.

Any thoughts or referalls greatly appreciated. Alternatively, if someone has looked into this specialist question in great detail, my client is willing to pay for the advice.
Matthew

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