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What is a Close Company? - RossMartin.co.uk

What is a close company? Broadly, a company is "close" if it is privately owned and controlled and done so by five or fewer individual participators. The majority of small companies and many family companies are close companies, see Close Company definitions and control.…

What is a close company? - FreeAgent

A close company is a limited company with five or fewer 'participators', or a limited company of which all the 'participators' are also directors. You are currently viewing our locale site. For more relevant information select a location from the drop down or dismiss to continue browsing.…

Close company Practical Law

GlossaryClose companyRelated ContentThe definition of a close company is complex and the statutory provisions should be consulted for a full understanding (see Chapter 2 of Part 10, Corporation Tax Act 2010). The definition is summarised in broad terms below. A company is a close company if it is a UK resident company and five or fewer participators, or any number of participators who are ...…

Close company legal definition of close company

close company a UK resident company that is controlled by five or fewer participators together with their associates or by any number of participatory directors (together with their associates). Control is determined by the persons having the right to more than 50 per cent of the company's voting rights, share capital, distributable income, or assets on a winding up.…

Close companies

Close companies. A close company is an Irish resident company that is controlled by five or fewer participators. This number can be higher if the participators are also directors. A participator is somebody who has a share or interest in the capital or income of a company and includes a person who:…