WebDec 13, 2024 · This Q&A considers whether a wife is connected, within the meaning of section 1122 of the Corporation Tax Act 2010 (CTA 2010), with a company wholly owned by her husband. It also considers whether the possible causes of connection within CTA 2010, s 1122 are necessary. WebNov 15, 2024 · It is important to consider the detailed legislation set out in sections 1122–1123 of the Corporation Tax Act 2010 (CTA 2010) to establish if a company is connected with another person for a particular tax provision. A company is connected with another person (A) if: • A has control of the company, or •
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WebNov 16, 2024 · M/s. Arjuna Consultants Pvt. Ltd, is a an ISO 9001-2015 certified organization actively engaged in the business of providing expert opinion and guidance to the … Web1122 (1) This section has effect for the purposes of the provisions of the Corporation Tax Acts which apply this section (or to which this section is applied). 1122 (2) A company is … Web1122 (1) This section has effect for the purposes of the provisions of the Corporation Tax Acts which apply this section (or to which this section is applied). 1122 (2) A company is connected with another company if– (a) the same person has control of both companies, mini fridge winner prize