Close company: Difference between revisions

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imported>Doug Williamson
m (Category added 8/10/13)
imported>Doug Williamson
m (Tax/Pension check - spacing added 23/10/13)
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1. ''UK Tax''.  
1. ''UK Tax''.  
A company controlled directly or indirectly by five or fewer participators.
A company controlled directly or indirectly by five or fewer participators.


2. ''UK Tax''.  
2. ''UK Tax''.  
A company controlled entirely by participators who are all directors of the company.
A company controlled entirely by participators who are all directors of the company.


3. More loosely, any company controlled by a small group of people or of other companies.
 
3.  
 
More loosely, any company controlled by a small group of people or of other companies.
 


== See also ==
== See also ==
* [[Participator]]
* [[Participator]]


[[Category:Taxation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 11:29, 23 October 2013

1. UK Tax.

A company controlled directly or indirectly by five or fewer participators.


2. UK Tax.

A company controlled entirely by participators who are all directors of the company.


3.

More loosely, any company controlled by a small group of people or of other companies.


See also