Note: this resource is being reviewed in the light of the Finance Act 2015. For further information about that Act, see Legal update, Finance Bill 2015 receives Royal Assent. This practice note briefly describes the tax reliefs available to individual and corporate investors in shares which are admitted to trading on AIM. Some of these reliefs are also available for investments in other unlisted shares.
A practice note about the Bribery Act 2010, which received Royal Assent in April 2010 and came into force on 1 July 2011. The background to the Act is described in Practice note, Bribery: law reform. PLC's materials on the Bribery Act are set out in Bribery Act 2010: toolkit.
A PLC Commercial "Legal FAQs" article about the Bribery Act 2010, which comes into force on 1 July 2011. For details about PLC's materials on the Bribery Act, see Practice note, Bribery Act 2010: toolkit.