A parent undertaking and its subsidiary or subsidiaries. In UK tax law, two or more companies constitute a group where one company holds more than 50% of the shares in the other(s). This test is usually applied to the voting share capital only. Where there is a group of companies, the availability of the lower rates of corporation tax is restricted.
A comprehensive guide detailing the transition of a publicly owned company or asset to private sector ownership, including economic and political motivations, examples, FAQs, related terms, and learning resources.
A profit-sharing scheme is a program that provides employees with a share in the profits of the company they work for, often by means of share ownership.
A stock certificate is a written instrument that provides evidence of shares owned in a corporation, signifying ownership in the company.
