Close company: Difference between revisions
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1. | 1. ''UK tax - five or fewer''. | ||
''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. | 2. ''UK tax - directors.''. | ||
''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. | 3. ''Organisational structure.'' | ||
More loosely, any company controlled by a small group of people or of other companies. | More loosely, any company controlled by a small group of people or of other companies. | ||
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== See also == | == See also == | ||
* [[Company]] | * [[Company]] | ||
* [[Director]] | |||
* [[Participator]] | * [[Participator]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 14:42, 25 March 2021
1. UK tax - five or fewer.
A company controlled directly or indirectly by five or fewer participators.
2. UK tax - directors..
A company controlled entirely by participators who are all directors of the company.
3. Organisational structure.
More loosely, any company controlled by a small group of people or of other companies.