What are the main benefits of going public on AIM

The AIM market is growing rapidly and more and more companies are considering it to be the most suitable route for funding the growth and expansion of their business. The regulation and admission requirements for AIM are less intensive than on the main market, making it more suitable for smaller and growth businesses.

Main market v AIM market

Main market

Minimum 25% shares in public hands
Normally 3 year trading record required
Prior shareholder approval required for substantial acquisitions and disposals
Pre-vetting of admission documents by the UKLA
Sponsors needed for certain transactions
Minimum market capitalisation

AIM

No minimum shares to be in public hands
No trading record requirement
No prior shareholder approval for transactions*
Admission documents not pre-vetted by Exchange nor by the UKLA in most circumstances. The UKLA will only vet an AIM admission document where it is also a Prospectus under the Prospectus Directive
Nominated adviser required at all times
No minimum market capitalisation

Tax benefits for investors

Whether you are a corporate investor, or are looking to invest as an individual, there are a number of tax benefits that you could capitalise on, these include:

For individual investors:
Capital gains tax (CGT)
business asset taper relief
gift relief
The Enterprise Investment Scheme (EIS)
Inheritance tax (IHT)
business property relief
Relief for losses
Venture Capital Trusts (VCTs)

For corporate investors:

Corporate Venturing Scheme (CVS)

You can find out more about how we can advise you on maximising these tax benefits by emailing our specialist AIM team at aim@uhy-uk.com

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