Tax

Both international and UK-based companies need to consider a broad range of tax issues prior to flotation on AIM. There are significant tax benefits available to investors subscribing to new AIM shares so, as a company Board, you will want to ensure these benefits are accessible. You may need to redesign your legal and operating structures to facilitate flotation and should plan carefully to minimise the tax impact. You will need to consider management incentives, executive remuneration arrangements and the effects of flotation on existing holders of share options.

When contemplating flotation you will need to ensure that your tax structure and strategy is assessed with the assistance of advisers who understand your requirements and offer well-designed, innovative solutions.

We offer tax due diligence services, advice on the tax implications of conversion from local GAAP to IFRS, an in-house tax service to help with increasingly stringent reporting requirements and pre-listing tax structuring advice. We will help maximise tax benefits available to those who subscribe to new shares when a company lists on AIM, offer advice to companies on their advisers' invoicing arrangements to ensure that VAT is applied correctly, advise on the tax-efficient structuring and financing of UK and international businesses obtained through acquisition and advise on management incentivisation and executive compensation packages.

Our tax team's collective experience and specialist tax knowledge delivers innovative tax solutions to AIM companies and those considering an AIM listing.

Contact us

For more information contact the team.