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	<id>https://wiki.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Connected_company</id>
	<title>Connected company - Revision history</title>
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	<updated>2026-05-28T19:21:44Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://wiki.treasurers.org/w/index.php?title=Connected_company&amp;diff=10925&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Create the page. Source: ACT Glossary of Terms</title>
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		<updated>2014-11-19T14:53:06Z</updated>

		<summary type="html">&lt;p&gt;Create the page. Source: ACT Glossary of Terms&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;''UK tax.''&lt;br /&gt;
&lt;br /&gt;
A company is connected to another company where:&lt;br /&gt;
&lt;br /&gt;
* One company is controlled by the other (greater than 50% share ownership); or&lt;br /&gt;
* Both companies are controlled by the same company or by the same person.&lt;br /&gt;
&lt;br /&gt;
Special tax rules apply to connected companies, for example in relation to the tax treatment of loan relationships.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
==See also==&lt;br /&gt;
* [[Connected person]]&lt;br /&gt;
* [[Loan relationship]]&lt;br /&gt;
* [[Unconnected company]]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
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