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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM60000

CTM60100 - Close companies: tests: contents

  1. CTM60102
    Introduction
  2. CTM60105
    Specific exceptions
  3. CTM60107
    Participator
  4. CTM60110
    Participator - extended meaning of
  5. CTM60120
    Entitled to acquire or secure
  6. CTM60130
    Loan creditor
  7. CTM60140
    Rights and powers of certain other persons
  8. CTM60150
    Associates
  9. CTM60160
    Having a share or interest in
  10. CTM60170
    Trustees, executors, etc
  11. CTM60180
    Definition of director
  12. CTM60200
    Control - of a company
  13. CTM60210
    Control - definition
  14. CTM60220
    Control - over the company's affairs
  15. CTM60230
    Control - right to receive most assets
  16. CTM60240
    Control - summary
  17. CTM60250
    Control - in multiple
  18. CTM60260
    Control - exceptions
  19. CTM60270
    Control - by the Crown
  20. CTM60280
    Control - overseas governments and local authorities
  21. CTM60290
    Control - by another company
  22. CTM60300
    Open company loan creditor
  23. CTM60310
    35% or more voting power held by public
  24. CTM60320
    Rights in a winding-up
  25. CTM60400
    Information regarding share holding
  26. CTM60420
    Examples
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