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Since August 2013 it became possible to hold AIM-listed shares in a stocks and shares ISA, some of which qualify for business relief; [55] in this way a stocks and shares ISA portfolio consisting of these securities can be gifted without being subject to Inheritance Tax, provided the qualifying securities have been held for at least two years ...
AIM is an exchange regulated venue featuring an array of principles-based rules for publicly held companies. AIM's regulatory model is based on a comply-or-explain option that lets companies that are floated on AIM either comply with AIM's relatively few rules, or explain why it has decided not to comply with them.
The FTSE AIM All-Share Index was revised from the previous FTSE AIM Index on 16 May 2005, and is a stock market index consisting of all companies quoted on the Alternative Investment Market which meet the requirements for liquidity and free float.
There are more than 1,000 companies listed on AIM. Here are my favorite. Skip to main content. Sign in. Mail. 24/7 Help. For premium support please call: 800-290-4726 ...
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This is the second of a two-part transcript in which Fool.co.uk's David Kuo chats with ShareSoc director David Stredder -- who is well-known to the Motley Fool community as Carmensfella -- about ...
To qualify for the exemption, a disposal must meet all of the following criteria: The disposing company must dispose of shares or an interest in shares of another company. [1] The company must have held a "substantial shareholding" in the other company for a continuous period of at least 12 months in the preceding two years. [2]
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