AIM

An analysis of a sample cross-section of companies admitted to trading on AIM and their corporate governance policies. For details of the current corporate governance framework for AIM companies, see Practice note, Corporate governance and AIM companies.

This practice note provides a summary of the reasons why a company or the London Stock Exchange may seek to cancel the admission of a company's shares to trading on AIM, the procedure it would use to do so and some of the key issues for shareholders to consider in connection with the cancellation.

This note takes a detailed look at the specific roles of the nominated adviser and nominated broker to a company both before, during and after admission to trading of its shares on AIM.

A note on the terms of reference for audit committees.

An analysis of a cross-section of companies admitted and trading on AIM and their corporate governance policies. For details of corporate governance policies of the largest companies admitted to AIM since the beginning of 2008, see PLC What's Market. For further details of current corporate governance requirements for companies admitted to AIM (including the changes to the Combined Code and the QCA guidelines referred to in this note), see Practice note, Corporate governance and AIM companies.

This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief).

A discussion of the types of due diligence and verification of the admission document that is required by the AIM Rules for Companies seeking an admission to AIM.

This note explains the fast track admission process to AIM available for certain companies with securities already traded on an AIM Designated Market.

This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.

This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax.

Index of the documents that are generally produced for an application for admission of a company's securities to trading on AIM with an associated placing and the parties that are generally responsible for producing such documents. On 4 December 2012, the NAPF published a revised version of its corporate governance policy and voting guidelines for smaller companies 2012, see Legal update, Corporate governance: revised NAPF corporate governance policy and voting guidelines for smaller companies 2012. This practice note will shortly be updated to reflect the revised guidelines.

A practice note listing key forthcoming dates in 2013 for corporate tax practitioners.

An outline of the contents of an admission document which an applicant must produce if it is seeking admission of its securities to AIM.

This note sets out the procedure for a private limited company to re-register as a public limited company under the Companies Act 2006.

A practice note on the tax treatment of scrip dividends and dividend reinvestment plans (DRIPs).

An issue of shares may be structured in a number of ways. This note outlines the different structures and then considers the main tax issues by reference to each of the relevant taxes: corporation tax, capital gains tax, income tax, value added tax, stamp duty and stamp duty reserve tax.

A document containing items formerly found in PLC Tax legislation trackers but that are now in force.

This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note.

This note compares registered and unregistered offerings of securities in the US (and outside the US under Regulation S). It gives a general overview of these offerings for non-US companies. It discusses the main advantages and disadvantages of registered and unregistered offerings, key issues to be aware of when conducting a registered offering, and the basic requirements of the three main unregistered offering exemptions and safe harbours (Rule 144A, Section 4(a)(2) (formerly Section 4(2)) and Regulation D, and Regulation S).  It also discusses the special accommodations available to non-US companies that qualify as "emerging growth companies" under the US Jumpstart Our Business Startups Act of 2012 (JOBS Act).

A practice note listing the recent deals published on What's Market.

A summary of the UK and other main markets available for a company when launching an IPO.