See the special rules below if the connected person is your husband, wife or civil partner.

The definition of a connected person is quite broad.

The definition of connected person is somewhat complex but it includes a director, the director's relatives and companies within a group.

A 'connected person' broadly speaking means any close relative.

See the link below for more on 'connected persons'.

An otherwise (deeply connected person may be going through a very bad time i..

If the buyer or seller is a business, a connected person would include business partners and their relatives.

Where connected persons engage in transactions between themselves it may be necessary to consider transfer pricing implications.

Debts, contracts and arrangements with the seller and its connected persons.

Guidance on connected persons is in paragraph 13.7.

A connected person could be, for example:

The exception is if you sell or dispose of something to your spouse or civil partner (also a connected person).

You sell or dispose of the property to a 'connected person', such as a close relative or a company you control.

What is a 'connected person'?

The most important point to note about the above summary is the mens rea requirement: the individual/insider must know that he is a connected person.

Connected person takes the meaning given by ICTA88/S839.

But transfer pricing rules do not displace the limits on expenditure for subcontracted R&D between connected persons.

A 'connected person' in this context is someone such as your brother, sister, child, parent, grandparent, mother-in-law or business partner (see the glossary link below).

This Entreri doubted since he, not Jarlaxle, was the best connected person on Calimport's streets.

Where the floating charge is in favour of a 'connected person' it is easier for an administrator or liquidator to challenge the charge.

For section 575 (connected persons) substitute- Meaning of "connected" persons...

But see the next section if the person you're connected to is a husband, wife or civil partner and follow the link below for more on 'connected persons'.

While it is not possible to cover every aspect of the Taxes Act definitions in this guidance, a connected person includes relatives, spouses, partnerships and associated companies.

Show the total amount paid to or receivable by third parties other than connected persons for making available the services of any person as a director of the company.

I remembered something Richard Chichakli had said that morning: "Victor is the most politically connected person you have ever seen, but he's not here to change the world."