The possibility that a FTSE 100 company may move to AIM has caused concern in some quarters that this could threaten the current generous tax status of the market.
The tax-free allowance for 2011–12 has not yet been announced.
The annual capital gains tax allowance has been increased with inflation from £10,100 to £10,600 from April 2011.
The annual capital gains tax (CGT) allowance will not, as announced in
the 2011 Budget, be increased at the rate of inflation in April 2012.