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Employment on UK continental shelf

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance

Employment on UK continental shelf

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
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  • 14 Sep 2022 10:10

Home/ Tolley Tax Guidance/ Employment Tax / Managing global mobility

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Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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