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.


2. ''UK Tax''.
 
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.


3. More loosely, any company controlled by a small group of people or of other companies.
 
4. ''Tax - other jurisdictions.''
 
Similar ownership and governance structures in other jurisdictions.
 


== See also ==
== See also ==
* [[Close]]
* [[Company]]
* [[Director]]
* [[Governance]]
* [[Jurisdiction]]
* [[Participator]]
* [[Participator]]
* [[Tax]]


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

Latest revision as of 08:38, 24 August 2022

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.


See also