Close company

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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