| 单词 | close company |
| 释义 | close company A company resident in the UK that is under the control of five or fewer participators or any number of participators who are also directors. There is also an alternative asset-based test, which applies if five or fewer participators, or any number who are directors, would be entitled to more than 50% of the company's assets on a winding-up. The principal consequences of being a close company are that the provision of certain benefits in kind to shareholders can be treated by the Inland Revenue as a distribution, as can loans or quasi-loans. Close investment companies do not qualify for the reduced rate of corporation tax. There are a number of other consequences. In the USA close companies are known as closed companies. |
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