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Qualifying companies IR435

A guide to qualifying company tax law 

About this guide

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

Adobe Acrobat PDF | 179kb | 54 pages

When to use this guide

Learn here about all the tax law surrounding qualifying companies, including, the eligibility criteria for becoming a qualifying company, the advantages and disadvantages of being a qualifying company as well as what the differences are between qualifying and non-qualifying companies.

What you will need

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