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EST. 2000
UKTECH
THE IT-CONTRACTING & TAX RECORD
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Associated Companies

What is the definition of an associated company?

Assume there are two companies A and B and there is a married couple (husband and wife).

The sole shareholder of A is the Husband.

Husband and wife are directors of A.

The sole shareholder of B is the Wife.

Husband is director of B, but not the wife.

Both operate in IT Services.

The wife has no control of A and is not even a signatory of cheques for company A.

Are A and B associated companies?

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Mark Brown

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