Listings may take Aim elsewhere

Recent years have seen a number of smaller companies move from being fully listed on the London Stock Exchange to the Alternative Investment Market, but the need to attract more institutional investors may reverse the situation, Stanley believes. "Aim has been an incredible success story,” she says. “Its flexible listing requirements and the favourable capital gains tax treatment of Aim shares has made it particularly popular for owner-entrepreneurs seeking to raise capital.” “However, we are starting to see increasing numbers of Aim companies with market capitalisation of over £100m ...