AIM tax benefits

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:	The Enterprise Investment Scheme (EIS) Inheritance tax (IHT) - Business property relief Relief for losses Venture Capital Trusts (VCTs) Corporate venturing scheme (CVS
For corporate Investors:	Corporate venturing scheme (CVS)

We offer two free guides providing further information on the tax reliefs available to AIM investors.

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.

A guide to AIM tax benefits Non-UK companies This guide outlines the various tax reliefs available to investors in non-UK companies.