Chapter CTM03805
| Published date | 16 April 2016 |
| Record Number | CTM03805 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
A loan creditor may have control of a company under CTA10/S450 (3)(d) but CTA10/S29 (formerly ESCC9) may nevertheless prevent two companies from being regarded as associated where:
- there is common control of two companies by a single loan creditor, or
- a loan creditor company has control of another company.
This will be so where control or common control arises only by under CTA10/S450 (3)(d) or its predecessor and, the loan creditor is either:
- not a close company, or
- the...
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