Close company: Difference between revisions
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1. ''UK tax - | 1. ''Companies - governance.'' | ||
Any company controlled by a small group of people, or a small group of other companies. | |||
2. ''UK tax - participators''. | |||
A company controlled directly or indirectly by five or fewer participators. | A company controlled directly or indirectly by five or fewer participators. | ||
3. ''UK tax - directors.'' | |||
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. | ||
4. ''Tax - other jurisdictions.'' | |||
Similar ownership and governance structures in other jurisdictions. | |||
Line 17: | Line 22: | ||
* [[Company]] | * [[Company]] | ||
* [[Director]] | * [[Director]] | ||
* [[Governance]] | |||
* [[Jurisdiction]] | |||
* [[Participator]] | * [[Participator]] | ||
* [[Tax]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 21:47, 26 March 2021
1. Companies - governance.
Any company controlled by a small group of people, or a small group of other companies.
2. UK tax - participators.
A company controlled directly or indirectly by five or fewer participators.
3. UK tax - directors.
A company controlled entirely by participators who are all directors of the company.
4. Tax - other jurisdictions.
Similar ownership and governance structures in other jurisdictions.