Commentary

E3.109 Partners, employees and paid directors are connected individuals

Personal and employment tax

E3.109 Partners, employees and paid directors are connected individuals

E3.109 Partners, employees and paid directors are connected individuals

An individual is connected with the issuing company if he is a director or employee of that company or of a subsidiary or partner of that company1.

TermCommentary
PartnerWhether a person is a partner depends on all the facts. A partnership is the relationship that subsists between persons carrying on a business in common with a view of profit2. For more on partners see B7.101.
Employees and directorsAn individual can be either a director or employee or both3.
For more on the meaning of director see D3.103.
Related person

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