There are various tax reliefs available to investors in AIM companies. These tax advantages are those which relate to investments in qualifying unquoted companies. Companies traded on AIM are regarded by the Inland Revenue as unquoted for this purpose.
The tax reliefs available include:
For individual
investors:
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- The Enterprise Investment Scheme (EIS)
- Inheritance tax (IHT)
- Business property relief
- Relief for losses
- Venture Capital Trusts (VCTs)
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For corporate
Investors: |
- Corporate venturing scheme (CVS)
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We offer two free guides providing further information on the tax reliefs available to AIM investors.
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A guide to AIM tax benefits
This guide outlines the tax reliefs available to investors in AIM companies and also the criteria which both companies and investors need to meet to take advantage of them.
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