Associated companies - do they still exist?

    1 April 2015 ushered in a new tax era for companies. For the first time in decades there’s a single corporation tax (CT) rate. So what’s happened to HMRC’s associated company rules and...

    Is that company still “associated”?

    From April 2015 there will be only one corporation tax rate. As a consequence, the associated companies’ rules are changing too. How will this affect clients?