Associated company rules consultation

This consultation seeks views on a proposal for reforming the associated company rules as they apply to the small companies' rate of corporation tax. The Government wishes to understand whether the option presented would benefit business by providing a more targeted test to establish those companies that form an economic whole and thus whose profits should be considered collectively in establishing the rate of corporation tax that applies to them.

Please send responses to:

The Related Companies Simplification Review Team, Room 2/N2, HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ

The deadline for responses in 22 January 2010.

Simplification review: the associated company rules as they apply to the small companies’ rate of corporation tax (PDF 404KB)