AIM

AIM guidance:

The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual...

Practice Note

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

Since 28 April 2014, no stamp duty or stamp duty reserve tax (SDRT) is chargeable on a transfer of shares or securities that are: • admitted to trading on a recognised...

Practice Note

Business property relief (BPR) is an important relief for inheritance tax (IHT) purposes. The relief applies both to individuals and to trusts that hold qualifying...

Practice Note

Individual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these were cash or stocks and shares...

Practice Note

A few tax incentives are available to companies investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned and...

Practice Note

Various tax incentives are available to individuals investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned...

Practice Note

Like the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to encourage investment in smaller, higher-risk trading companies. A VCT...

Practice Note

FORTHCOMING CHANGE: the government intends to introduce a standard format for annual VCT returns that can be submitted electronically. Like the enterprise investment...

Practice Note

Like the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller, higher-risk trading companies. A VCT is a company (not a...

Practice Note