Corporation Tax, Finance Act 2010
7.7Surcharge on Close Companies
See chapter 8 for a detailed discussion on close companies.
In summary, a close company is a family company or one controlled by five or fewer people. In addition ...
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.