Inland Revenue need to know whether the company is owned or controlled by non-residents because Inland Revenue may need to apply subpart FE or sections CH 9, GC 6–14 and GB 2 of the Income Tax Act 2007.
Inland Revenue need to know whether the company is owned or controlled by non-residents because Inland Revenue may need to apply subpart FE or sections CH 9, GC 6–14 and GB 2 of the Income Tax Act 2007.