Are there any restrictions on receiving VCT relief for an investor if a claim for EIS relief from another investor has already been made?
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Eh?
You get VCT relief for investing in a VCT that invests in qualifying companies. You can't get EIS relief for investing in a VCT; you get EIS relief for investing directly in a qualifying company.
Are you perhaps referring to SEIS relief? where relief is indeed precluded if there have been previous EIS investments.
£5m annual investment limit
Companies receiving EIS or VCT investment are subject to a cap on the aggregate amount of investment they may receive annually via those schemes or via any other risk capital State aid.