Associated company tax rules
If two or more companies are controlled by the same person or by 'connected persons' (such as husband and wife, or father and daughter), the amounts above are divided by the total number of companies.
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This company is not authorised under the Financial Services & Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are members of the Institute of Chartered Accountants in England & Wales. We can provide these investment services if they are an incidental part of the professional service we have been engaged to provide. We are registered to carry on audit work in the UK and Ireland and details about our registration as practicing members of the ICAEW can be viewed at