The Market Abuse Regulation and what it means for AIM Companies The Market Abuse Regulation (MAR) comes into force on 3 July 2016 and AIM companies need to take steps to ensure compliance with MAR with effect from that date. ONE Advisory has created a set of template policies, records and notifications and can assist
As of 6 April 2012, under the Seed Enterprise Investment Scheme (“SEIS”), investors, including directors, can receive initial tax relief of 50% on investments up to £100,000 and CGT exemption for any gains on SEIS shares.
The adoption of a Corporate Governance Code is not a pre-requisite for companies whose shares are traded on AIM or other markets not covered by the Listing Rules. There is, though, nothing to stop such companies complying with the Main Market’s UK Corporate Governance Code (the “Code”) if they choose to do so. Shareholder pressure,