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Associated companies

January 10, 2011

There is good news for small companies who find themselves associated merely because the shareholders happen to be married to each other, or in a civil partnership. Say company A is owned by the Andrew and company B is owned by his wife Belinda. For periods ending on and after 1 April 2011, companies A and B will no longer be associated unless there is substantial commercial interdependence between them. As a result companies A and B could each save up to £13,125 in corporation tax. Ask us for further details.

Regulations and notes for associated companies rule

http://www.hmrc.gov.uk/budget-updates/autumn-tax/small-profits-1335.htm