Oxford Technology Management

Oxford Technology manages two funds: our flagship three-year combined SEIS and EIS fund, and a one-year EIS fund Subscriptions into both funds will be used to acquire new shares in the next investments that Oxford Technology makes, but they have slightly different risk/return profiles

SEIS and EIS Start-Up Fund

Our flagship fund invests your subscription over three tax years into a portfolio of ~8 tech startups In Year 1, we invest a third of your subscription into SEIS companies In Years 2 and 3, we provide follow-on EIS funding to high-performers The ability to make follow-on investments is very important Experience shows that investors who can do so have the best returns, but by investing from day one they can also achieve the highest exit multiples

Your capital is invested over a single tax year into ~6 select EIS companies which are already in the Oxford Technology portfolio Companies will have progressed since our SEIS fund and command higher valuations, so the EIS Development Fund offers a slightly lower risk/return potential than the SEIS Start-Up Fund However, it can make for easier tax planning whilst still providing plenty of scope for significant capital growth

Question: Why our SEIS funds and EIS Funds?

Answer: Capital Growth AND Tax Reliefs

SEIS Tax Reliefs Summary

• Income Tax bill reduced by 50% of investment
• Income Tax bill reduced further if the business fails - up to 22 5%
• 50% relief against capital gains which is not merely deferred but cancelled
• No tax on Capital Gains from investments
• No inheritance tax on shares after 2 years
• Tax reliefs can be claimed as if the investment had been made in the previous financial year, if the investor wishes

EIS Tax Reliefs Summary

• Income Tax bill reduced by 30% of investment
• Income Tax bill reduced further if the business fails - up to 31 5%
• The payment of tax on a capital gain can be deferred where the gain is invested in EIS shares The Capital Gain to be deferred can be made three years before, or one year after the investment
• Tax reliefs can be claimed as if the investment had been made in the previous financial year, if the investor wishes

Transparent Performance:

Our SEIS and EIS Portfolio On Thursday 5th January, Curileum Discovery made a presentation seeking additional EIS funding