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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Definitions in relation to VAT / V1.296 What is the definition of connected persons?
Commentary

V1.296 What is the definition of connected persons?


Part V1 General principles and rates of tax

Any question as to whether a person is connected with another is determined in accordance with the following provisions. Where one person (A) is connected with another (B), it follows that B is connected with A1.

Individuals

An individual ('A') is connected with another individual ('B') if2:

  1. Ìý

    •ÌýÌýÌýÌý A is B's spouse or civil partner,

  2. Ìý

    •ÌýÌýÌýÌý A is a relative of B,

  3. Ìý

    •ÌýÌýÌýÌý A is the spouse or civil partner of a relative of B,

  4. Ìý

    •ÌýÌýÌýÌý A is a relative of B's spouse or civil partner, or

  5. Ìý

    •ÌýÌýÌýÌý A is the spouse or civil partner of a relative of B's spouse or civil partner

A husband and wife remain connected, even if they are not living together, until a decree absolute has been granted3. In this provision 'relative' means brother, sister, ancestor or lineal descendant4.

Companies

For the purposes of Corporation Tax Act 2010, ss 1122–1123, the term 'company'

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