We've had a notification from HMRC that our Apprenticeship Levy situation might not be quite the ticket, and it might be to do with being part of a group. We were taken over by a French group in April 2017 which has subsequently bought another, similar UK company. The HMRC guide on connected companies would suggest that us and our new sister company are definitely connected - but the question is because our parent is French are we still connected for the purpose of Apprenticeship Levy ?
thanks for any help - Ian
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http://www.legislation.gov.uk/ukpga/2016/24/section/101/enacted
(17)Part 1 of Schedule 1 to the National Insurance Contributions Act 2014 (rules for determining whether companies are “connected” with one another) applies for the purposes of subsection (1) as it applies for the purposes of section 3(1) of that Act.
I couldn't clearly see from the link provided whether a connection exists by virtue of having a common, but overseas, parent company. What is the actual answer?
Thanks!
