Following the 2007 Budget release on 21 March 2007, there had been some third party comment that changes in Budget Note 37 (2007) may affect the availability of tax reliefs for shareholders of qualifying AIM companies. This is not the case. The existing tax reliefs that apply to shares admitted to AIM will continue to apply.
HM Revenue & Customs has confirmed in writing that the following
document correctly explains the regulatory and tax status of AIM and the recent changes in the 2007 Budget.
Comments or queries on AIM tax reliefs should be addressed to Gillian Watson, AIM Policy Manager at
gwatson@londonstockexchange.com