Meaning of "Connected Person"
On a guide on GOV.UK, it says:
"The definition of ‘connected’ is quite broad and is covered in Section 1122 Corporation Taxes Act (CTA) 2010.
Examples include:
a husband, wife or civil partner
brother or sister, his or her ancestors and lineal descendants"
Section 1122 Corporation Taxes Act (CTA) 2010
www.legislation.gov.uk/ukpga/2010/4/section/1122
An individual (“Aâ€) is connected with another individual (“Bâ€) if—
(a) A is B's spouse or civil partner,
(b) A is a relative of B,
(c) A is the spouse or civil partner of a relative of B,
(d) A is a relative of B's spouse or civil partner, or
(e) A is the spouse or civil partner of a relative of B's spouse or civil partner.
Question: Would a niece be classed as a connected person to a paternal Aunt? Presumably, yes - covered by (b) above because the niece is a blood relative?
Last edited by: BrianByPass on Wed 12 Apr 17 at 19:26
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Meaning of "Connected Person" 
Meaning of "Connected Person" 
