Backing the UK’s most innovative companies since 1999.
For more than 25 years, we have been backing the UK’s fastest-growing sectors: technology, healthcare and the creative industries. We invest in companies driving innovation, advancing healthcare – creating jobs and opportunities across the country.
1999
Calculus is the first approved EIS Fund on the market
£300m+
Invested in early-stage UK based businesses
100+
Companies funded, working in partnership with our portfolio and providing strategic advice
Asset-backed Lending
Inheritance Tax Solution (ITS)
Alongside our growth funds, Calculus also offers a specialist Inheritance Tax Solution (ITS), an asset-backed lending strategy secured against UK media and TV production finance. It is aimed at investors looking to mitigate inheritance tax after two years and qualifies for Business Relief.
What we invest in
Calculus has been providing tax-efficient products since 1999. Here are our current open offerings:
Calculus EIS
- 30% Income Tax Relief
- Lorem ipsum copy will be here
- Third point will be here
- Fourth point if required and will be continued here with longer text
Calculus VCT
- A sole trader’s interest in their own trading business
- A partner’s interest in a qualifying partnership
- The whole business must pass the trading test
- Excepted assets (surplus cash, investment property) excluded
Calculus ITS
- Shares in a quoted company with voting control
- 50% relief = 20% effective IHT rate
- Rare in most estate planning contexts
- Less commonly used in adviser-led portfolios
