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The Tax Track - ICAEW's podcast on the latest in tax practice and policy

What is an associated company and how can this affect business taxation? This episode of The Tax Track looks at how to spot an associated company and apply the rules, particularly in relation to corporation tax.

‘Associated’ has a broad definition in tax terms, which can give rise to surprising results when it comes to family relationships and other businesses. As well as talking about how this affects the rate of corporation tax, and when corporation tax is payable, we also look at the impacts for other areas of business tax, including national insurance contributions, annual investment allowance and VAT disaggregation.

Lindsey Wicks, Senior Technical Manager for Tax Policy at ICAEW, discusses the issues with Stephen Relf, Technical Manager, Tax, and Angela Clegg, Technical Manager, Business Tax.

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You can read the full transcript of this episode here.



  • Lindsey Wicks, Senior Technical Manager, Tax Policy, ICAEW
  • Stephen Relf, Technical Manager, Tax, ICAEW
  • Angela Clegg, Technical Manager, Business Tax, ICAEW


Ed Adams

Episode first published: 29 April 2024
Recording date: 22 April 2024

All views expressed on this podcast are those of the contributors and don’t necessarily reflect those of ICAEW or its members.

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