_____________________________________________________________________________________________________________________________
 Are you interested in making an investment? Investment in the rural economy is proving increasingly of interest to investors who are attracted to not only the asset-backing of owning freehold land but also the association with food production and retailing. Combining those interests with the opportunity to invest in a highly tax-efficient way it is easy to see why the Country Food & Dining concept continues to attract investors. All the equity finance required to develop the Country Food & Dining concept has been raised under the Enterprise Investment Scheme which provides our shareholders with the following Tax Reliefs: • 20% Income Tax relief on investments from £5,000 minimum to £500,000 maximum per person per annum. • Capital Gains Tax deferral on gains made in the previous three years or subsequent year – N.B. It is still possible to shelter any 40% capital gains tax made prior to 6th April 2008. • Capital Gains Tax-free on disposal of the E.I.S. shares after holding them for three years. • 100% Inheritance Tax Relief after holding the E.I.S. shares for two years. So far, over £6.5m. has been invested in the four farm shops owned by Country Food & Dining and we are currently fund-raising under the E.I.S. for Country Food & Dining (4) Ltd. If you would like to learn more about becoming an investor in our Country Food & Dining concept then please contact our promoters, Smith & Williamson on 020 7131 4006 or visit their website: www.taxefficientsolutions.co.uk |
© 2010 Country Food & Dining