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AIM For Those Tax Breaks

Richard Holme and Janet Paterson of Creaseys Tunbridge Wells look at tax issues for AIM companies and their shareholders
Since inception in June 1995 the Alternative Investment Market (AIM) has looked to provide a market for many medium-sized businesses without the expense and formality of a full Stock Exchange listing. An added advantage is that shareholders in AIM trading companies will benefit from most of the tax reliefs that are applicable to shares in unquoted companies. At January 2006 the market capitalisation of AIM companies was £24.4 billion with a listing on AIM for 1 188 UK companies and 220 international companies. Many of the latter may have been attracted to AIM by the tax breaks given to shareholders in such companies which have reduced the cost of capital and facilitated...
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