Close company: Difference between revisions
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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. | ||
Revision as of 11:07, 11 May 2016
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.
