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Close investment holding companies gregg lindskog family investments

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Tools that enable essential services and functionality, including identity verification, service continuity and site security. Nevertheless, entitlement to the Small Companies' rate of Corporation Tax is an important issue for many business owners.

The legislation states that a close company will be a CIHC unless it exists wholly or mainly for certain 'permitted purposes' throughout an Accounting Period CTA s Those purposes include trading on a commercial basis or investing in land which is or is intended to be let commercially.

In some cases, it may be difficult to demonstrate that this purpose test is satisfied, particularly if it depends on the future intentions or plans for the company. The trade ceased in , and the property was subsequently let out for seven years. In , the property was leased to a new tenant on a 10 year lease. In , it was decided that the company would sell the property to the tenant, and the sale was completed in June The company's director, Mr Giffen, said he intended that the company would reinvest the sale proceeds in other properties for the purpose of renting them out, but that due to the unpredictability of the property market following the global financial crisis, he decided to wait until the market recovered.

In the meantime, the property sale proceeds were put in an interest-bearing bank deposit account. Mr Giffen argued that throughout the Accounting Period ended 31 May , the company existed wholly or mainly for the purpose of investing in land for letting to third parties.

HMRC argued that there was no documentary evidence of any attempt being made by the company to purchase new properties. Some points are worthy of note in determining if a company is a CIHC:. The appellant company in the Herts Photographic Bureau Ltd case was perhaps fortunate in that the tribunal accepted the verbal evidence given by its sole director, Mr Giffen.

To download current and past copies, visit: Practice Update. From January until December , Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK. Recently viewed 0 Save Search. Subscriber sign in You could not be signed in, please check and try again.

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