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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent AIM content

Q&As
Can AIM shares qualify for the recognised growth market exemption from stamp duty and SDRT?The recognised growth market exemption from stamp duty and...
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16th Aug
Practice notes
Individual savings accountsIndividual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments....
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16th Aug
Practice notes
IHT—business property reliefBusiness property relief (BPR) is an important relief for inheritance tax (IHT) purposes. The relief applies both to...
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Produced in partnership with Hayden Bailey and Gabrielle Dewes of Boodle Hatfield 15th Aug
Practice notes
VCTs—introduction, tax reliefs and returnsLike the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller,...
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15th Aug
Practice notes
EIS—process for seeking advance assurance and claiming reliefThe EIS is designed to encourage investment in smaller, higher-risk trading companies by...
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15th Aug
Practice notes
Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...
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15th Aug
Practice notes
Tax incentives for companies investing in AIM companiesA few tax incentives are available to companies investing in unlisted shares and securities...
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15th Aug
Practice notes
EIS—circumstances in which relief is withdrawn or reducedIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this...
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15th Aug
Practice notes
Growth market exemption from stamp duty and SDRTSince 28 April 2014, no stamp duty or stamp duty reserve tax (SDRT) is chargeable on a transfer of...
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15th Aug
Practice notes
VCTs—circumstances in which relief is withdrawn or reducedLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is...
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15th Aug
Practice notes
EIS—introduction to regime and description of tax reliefsThe EIS is designed to encourage investment in smaller, higher-risk trading companies by...
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15th Aug

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