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…more
UK Real Estate Investment Trusts (UK REITs) were introduced by the Finance Act 2006 to give investors a tax-efficient way of getting exposure to commercial property. This special tax regime came into force on 1 January 2007 and,…more
The Channel Islands Stock Exchange offers a streamlined and highly responsive listing process for a wide range of securities and issuers. Part of the Channel Islands Stock Exchange's growth has been driven by the withholding tax…more
Two new types of legal vehicles will shortly be available in Jersey (Channel Islands), the separate limited partnerships and the incorporated limited partnerships. They will complement the range of vehicles already available in…more
Jersey (Channel Islands) has been a significant fund services jurisdiction since the 1960s, but the ground is shifting now more than at any time over the intervening decades. This special report looks at how the island is…more
The purpose of the AIC Code of Corporate Governance published by the Association of Investment Companies (AIC Code) is to provide boards of Member companies with a framework of best practice in respect of the governance of…more
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