Corporation Tax Fundamentals
Chapter 11Close Company Provisions
AIM
The purpose of this section is to explain various terms, including “close company”, to enable you to identify whether a company is a close company, and to d...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.