AIM Rule 26

Tax Advantages of AIM Trading Companies

The principal tax advantage of holding shares in trading companies listed on AIM is Business Property Relief (IHT).

The following information is being disclosed for the purposes of Rule 26 of the AIM Rules for Companies:

About Robinson plc and business locations
Directors and advisers
Corporate Governance

Country of Incorporation and UK CITY CODE

Robinson plc is a public limited company incorporated in England and Wales with registration number 39811.
As an AIM traded company incorporated in the UK, Robinson is subject to the UK City Code on Takeovers and Mergers (the “Code”).

Tax & AIM

Certain relief from Inheritance tax is available to AIM listed
business’s owning business property.

Robinson plc currently qualifies for this relief since the
properties held are residue from previous trading activities and
there is an active plan to dispose of them.

Inheritance tax

Investments in AIM trading companies can attract 100% relief
from IHT (Business Property Relief) provided the investment
is held for at least 2 years before a chargeable transfer for IHT

Estates and beneficiaries of UK domiciled individuals can benefit
from this relief and this includes:

  • Death of a shareholder
  • Death of a donor, if the shares were gifted within 7 years
    of death
  • Chargeable lifetime transfer (e.g. into a discretionary trust).

Tax disclaimer

Whilst every effort has been made to ensure that all information
contained in this website is complete, accurate and up to date,
Robinson cannot be held responsible for any loss incurred as a
result of the use of this information.

As with all financial matters, Robinson recommends that proper
professional advice be sought before any action is taken. This
website contains links to other websites, and Robinson takes
no responsibility whatsoever for the content of those websites.
Nor should it be assumed that Robinson in any way endorses or
approves of any of the services or products promoted by those