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Close Company in United Kingdom

Definition of Close Company

In accordance with the work A Dictionary of Law, this is a description of Close Company : A company under the control of its directors or five or fewer participators. The participators have or are entitled to acquire a share or interest in the capital or income of the company and can include *loan creditors. Special tax provisions apply to such companies.

This is an advance summary of a forthcoming entry in the Encyclopedia of Law. Please check back later for the full entry.

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This entry about Close Company has been published under the terms of the Creative Commons Attribution 3.0 (CC BY 3.0) licence, which permits unrestricted use and reproduction, provided the author or authors of the Close Company entry and the Encyclopedia of Law are in each case credited as the source of the Close Company entry. Please note this CC BY licence applies to some textual content of Close Company, and that some images and other textual or non-textual elements may be covered by special copyright arrangements. For guidance on citing Close Company (giving attribution as required by the CC BY licence), please see below our recommendation of "Cite this Entry".

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Legal Citations Generator

(2015, 05). Close Company lawi.org.uk Retrieved 03, 2021, from https://lawi.org.uk/close-company/

05 2015. 03 2021 <https://lawi.org.uk/close-company/>

"Close Company" lawi.org.uk. lawi.org.uk, 05 2015. Web. 03 2021. <https://lawi.org.uk/close-company/>

"Close Company" lawi.org.uk. 05, 2015. Accesed 03 2021. https://lawi.org.uk/close-company/

Agostino Von Hassell, 'Close Company' (lawi.org.uk 2015) <https://lawi.org.uk/close-company/> accesed 2021 March 2

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Schema Summary

  • Article Name: Close Company
  • Author: Agostino Von Hassell
  • Description: Definition of Close Company In accordance with the work A Dictionary of Law, this is a description of Close Company : A [...]

This entry was last updated: November 4, 2020


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