John Cowie of Smith & Williamson examines the ups and downs of AIM since its inception in 1995, with contribution from Marcus Stuttard, d, Deputy Head of AIM at the London Stock Exchange
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Adrian Walton, a Tax Director at Smith and Williamson, details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
Kiki Stannard, Tax Director at Smith & Williamson, the accountancy and investment management group, explains the issues surrounding executive share incentives
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM
Paul Aplin, tax partner with A C Mole & Sons and Chairman of the ICAEW Tax Faculty, sets out the major issues facing him during his Chairmanship
Continuing our series of basic informative articles and our insolvency series, Philip Ridgway, Barrister, in the second of what has now become three articles, discusses how insolvency law interacts with a tax adviser
Fiona Thomson and Roger Muray of Ernst & Young LLP cast a critical eye over the draft rewrite of the Loan Relationships provisions
John Whiting, David Clayton and Matthew Bess of PricewaterhouseCoopers LLP discuss how best to meet the tax information needs of your organisation's stakeholders
In the first of two articles, Karen Witton, Director, and Stephen Whitehead, Senior Manager, of KPMG LLP (UK), discuss the effect of thWhitehead, the new penalty regime, introduced by the Finance Act 2007, on businesses