Downing LLP ("Downing") is authorised and regulated by the Financial Conduct Authority ("FCA"). Downing is not permitted to advise you. Investors are strongly urged to seek independent professional advice when considering an investment in a VCT, EIS, IHT relief or other investments ("Investments"). These Investments carry a higher risk than many other types of investment. The value of the tax reliefs referred to on this website will depend on personal circumstances. Past performance is not a guide to the future and investors are encouraged to take independent advice before considering an investment. Before entering the Investors area of this website you will need to confirm that you have read and understood the Important Notice, including the risk factors listed within it.