HELP - When is a company considered part of a group for Companies House and Audit purposes?

Hi All,

 

Probably quite a simple question, but I obviously want to get it right.

When is a company considered part of a group, particularly for Companies House and Audit exemption purposes.

 

I know that the 'parent' must have control for Associated companies rules in Corporation Tax.

 

Would a company with 25% or 30% of the share capital be considered part of a group for Audit exemption purposes?

 

I hope you can help as soon as possible.

All the best.

 

David

Comments
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Definition of group

Euan MacLennan |
Euan MacLennan's picture

Assuming share capital = control

johnt27 |

What is the difference between a sub and associate sub

enoryt010 |

Control

johnt27 |