Gresham House Income & Growth VCT PLC is a Venture Capital Trust (VCT) that invests primarily in a diverse portfolio of unquoted UK companies with high growth potential. The company raises capital from private investors and aims to generate tax-free dividend distributions from income and capital gains. Its investment strategy involves structuring investments as a combination of loans and equity to mitigate risk while supporting small businesses across various sectors. Gresham House Income & Growth VCT PLC operates under strict VCT regulations to maintain its status and provide investors with tax relief benefits.