The following Corporation Tax guidance note provides comprehensive and up to date tax information on Associated companies ― from 1 April 2023

Associated company rules for corporation tax ― determining thresholds from 1 April 2023

https://synthesia-ttv-data.s3.amazonaws.com/video_data/3deea63c-fc43-4494-beed-3e3bb27205a8/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Associated%20company%20rules%20for%20corporation%20tax%20%20determining%20thresholds%20from%201%20April%202023.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=Kxo46UbSkTc2BsBQ%2BIBhwoAUSwU%3D&Expires=1765868240