| 1 | Dividends: tax overview This note is an overview of the UK tax treatment of dividends. It also summarises the rules relating to shadow advance corporation tax, which govern the recovery of surplus advance corporation tax. | Practice note: overview | Maintained |
| 2 | Introduction to AIM An introduction to the AIM market and the regulatory environment for companies admitted, or seeking admission, to it. | Practice note: overview | Maintained |
| 3 | Investing on AIM: overview of tax reliefs 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. | Practice note: overview | Maintained |
| 4 | Rights issues and secondary issues: tax overview A discussion of some of the main tax issues in relation to a secondary issue of shares or loan stock. | Practice note: overview | Maintained |
| 5 | AIM: admission requirements A summary of the requirements to obtain admission to AIM under the AIM Rules. | Practice notes | Maintained |
| 6 | AIM: cancellation of admission This practice note provides a summary of the reasons why a company or the London Stock Exchange may seek to cancel the admission of a company's shares to trading on AIM, the procedure it would use to do so and some of the key issues for shareholders to consider in connection with the cancellation. | Practice notes | Maintained |
| 7 | AIM: continuing obligations A summary of the continuing obligations that apply to a company admitted to trading on AIM under the AIM Rules for Companies. | Practice notes | Maintained |
| 8 | AIM: the role of the nominated adviser and broker This note takes a detailed look at the specific roles of the nominated adviser and nominated broker to a company both before, during and after admission to trading of its shares on AIM. | Practice notes | Maintained |
| 9 | An introduction to CREST An introduction to the CREST electronic settlement system and to the holding of shares in CREST. | Practice notes | Maintained |
| 10 | Audit committee terms of reference A note on the terms of reference for audit committees. | Practice notes | Maintained |
| 11 | Corporate governance and AIM companies An overview of corporate governance requirements for companies admitted to trading on AIM. | Practice notes | Maintained |
| 12 | Corporate governance on AIM: which code are companies ... An analysis of a cross-section of companies admitted and trading on AIM and their corporate governance policies. For details of corporate governance policies of the largest companies admitted to AIM since the beginning of 2008, see PLC What's Market. For further details of current corporate governance requirements for companies admitted to AIM (including the changes to the Combined Code and the QCA guidelines referred to in this note), see Practice note, Corporate governance and AIM companies. | Practice notes | 22-May-2008 |
| 13 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 14 | Due diligence and verification: AIM companies A discussion of the types of due diligence and verification of the admission document that is required by the AIM Rules for Companies seeking an admission to AIM. | Practice notes | Maintained |
| 15 | Fast track to AIM This note explains the fast track admission process to AIM available for certain companies with securities already traded on an AIM Designated Market. | Practice notes | Maintained |
| 16 | Index of documents for an admission to AIM Index of the documents that are generally produced for an application for admission of a company's securities to trading on AIM with an associated placing and the parties that are generally responsible for producing such documents. On 4 December 2012, the NAPF published a revised version of its corporate governance policy and voting guidelines for smaller companies 2012, see Legal update, Corporate governance: revised NAPF corporate governance policy and voting guidelines for smaller companies 2012. This practice note will shortly be updated to reflect the revised guidelines. | Practice notes | Maintained |
| 17 | Nomination committee terms of reference An outline of the terms of reference for nomination committees. | Practice notes | Maintained |
| 18 | Outline contents of an AIM admission document An outline of the contents of an admission document which an applicant must produce if it is seeking admission of its securities to AIM. | Practice notes | Maintained |
| 19 | Preparing a company for admission to AIM This note outlines the steps a company may have to take to prepare for admission to AIM. On 4 December 2012, the NAPF published a revised version of its corporate governance policy and voting guidelines for smaller companies, see Legal update, Corporate governance: revised NAPF corporate governance policy and voting guidelines for smaller companies 2012. This practice note will shortly be updated to reflect the revised guidelines. | Practice notes | Maintained |
| 20 | Re-registration of a company: from private to public: overview This note sets out the procedure for a private limited company to re-register as a public limited company under the Companies Act 2006. | Practice notes | Maintained |
| 21 | Remuneration committee: duties and terms of reference An outline of the duties and terms of reference of remuneration committees. | Practice notes | Maintained |
| 22 | Share issues: tax An issue of shares may be structured in a number of ways. This note outlines the different structures and then considers the main tax issues by reference to each of the relevant taxes: corporation tax, capital gains tax, income tax, value added tax, stamp duty and stamp duty reserve tax. | Practice notes | Maintained |
| 23 | Superseded QCA Corporate Governance Guidelines for AIM ... A summary of the provisions of the QCA's Corporate Governance Guidelines for AIM Companies. These guidelines were superseded by the Corporate Governance Guidelines for Smaller Quoted Companies published by the QCA in September 2010. | Practice notes | 01-Sep-2010 |
| 24 | Transfers to the Main Market from AIM A summary of the process to be followed by an issuer that wishes to move its shares to the Main Market from AIM and the key differences in eligibility requirements and ongoing obligations between the two markets. | Practice notes | Maintained |
| 25 | US securities laws: Introduction to US registered and ... This note compares registered and unregistered offerings of securities in the US (and outside the US under Regulation S). It gives a general overview of these offerings for non-US companies. It discusses the main advantages and disadvantages of registered and unregistered offerings, key issues to be aware of when conducting a registered offering, and the basic requirements of the three main unregistered offering exemptions and safe harbours (Rule 144A, Section 4(a)(2) (formerly Section 4(2)) and Regulation D, and Regulation S). It also discusses the special accommodations available to non-US companies that qualify as "emerging growth companies" under the US Jumpstart Our Business Startups Act of 2012 (JOBS Act). | Practice notes | Maintained |
| 26 | What's Market (UK): recent deals published A practice note listing the recent deals published on What's Market. | Practice notes | Maintained |
| 27 | What's Market: De-listings | Practice notes | Maintained |
| 28 | What's Market: IPOs: AIM | Practice notes | Maintained |
| 29 | What's Market: Transfers to the Official List from AIM | Practice notes | Maintained |
| 30 | Which market? A summary of the UK and other main markets available for a company when launching an IPO. | Practice notes | Maintained |