Close company: Difference between revisions

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1.  
1.  


''UK Tax''.  
''UK tax''.  


A company controlled directly or indirectly by five or fewer participators.
A company controlled directly or indirectly by five or fewer participators.
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2.  
2.  


''UK Tax''.  
''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.
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== See also ==
== See also ==
* [[Company]]
* [[Participator]]
* [[Participator]]


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

Revision as of 11:39, 31 August 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.


See also