The Alternative Investment Market (AIM) of the London Stock Exchange is not designated as a "recognised stock exchange" by HM Revenue & Customs (HMRC). Therefore shares traded on AIM cannot be held in a stocks and shares Individual Savings Accounts (ISA). However, shares which are traded on AIM and also listed on the Channel Islands Stock Exchange (CISX) will ordinarily be eligible for inclusion in a stocks and shares ISA due to the fact that the CISX, unlike AIM, is a recognised stock exchange offering a full listing facility and not just an admission to trading.

A dual listing should also provide certain other investors, who are restricted to investing in shares listed on a recognised exchange, with access to AIM quoted companies. ISA managers have shown flexibility in enabling dual listed AIM shares to be included within ISA platforms. These factors, allied to the fact that a listing on the CISX can be achieved very quickly at a comparatively low cost, make a listing on the CISX an attractive option for AIM quoted companies that wish to improve their liquidity and marketability, facilitate fundraising and widen their shareholder base.