Share this content

Corporation tax and associate companies

I have a client whose limited company is controlled by a venture capital company by virtue of their 75% shareholding. Does this mean my client has to be an associate company of all the other companies their investor controls?


Please login or register to join the discussion.


Why not?  This is in the nature of small companies relief - but in a couple of years time every company will pay at 20% and this will be a thing of the past.  It is not fair, and I'm sure to your client it looks most unfair, but your client owns a 25% investment in a subsidiary of the venture capital company...

Thanks (0)

What type of share ...

... does the venture capital company hold (in both the client company and others)?

Thanks (0)