| 1 | Audit committee terms of reference A note on the terms of reference for audit committees. | Practice notes | Maintained |
| 2 | Corporate governance and AIM companies An overview of corporate governance requirements for companies admitted to trading on AIM. | Practice notes | Maintained |
| 3 | Corporate governance on AIM: which code are companies ... An analysis of a cross-section of companies admitted and trading on AIM and their corporate governance policies. For details of corporate governance policies of the largest companies admitted to AIM since the beginning of 2008, see PLC What's Market. For further details of current corporate governance requirements for companies admitted to AIM (including the changes to the Combined Code and the QCA guidelines referred to in this note), see Practice note, Corporate governance and AIM companies. | Practice notes | 22-May-2008 |
| 4 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 5 | Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 6 | Income tax: calculation of income profits This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 7 | Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. | Practice notes | Maintained |
| 8 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 9 | Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 10 | Nomination committee terms of reference An outline of the terms of reference for nomination committees. | Practice notes | Maintained |
| 11 | Re-registration of a company: from private to public: overview This note sets out the procedure for a private limited company to re-register as a public limited company under the Companies Act 2006. | Practice notes | Maintained |
| 12 | Remuneration committee: duties and terms of reference An outline of the duties and terms of reference of remuneration committees. | Practice notes | Maintained |
| 13 | Tax on chargeable gains: general principles This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note. | Practice notes | Maintained |