{"Term":"Qualifying company","Definition":"\u003cp\u003eQualifying companies have tax rules that aim to treat the company and its shareholders as one entity.\u003c/p\u003e\n\u003cp\u003eIf your company was not already a qualifying company before 1 April 2011, you cannot choose to be a qualifying company. You can choose to be a look-through company instead.\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}