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07 August 2012
Issue: 4365 / Categories: Forum & Feedback
The question of exactly who is and who is not an ‘associate’ for the purposes of the attributions of rights in determining who has control of a company continues to be a source of some confusion

CTA 2010 s 448(1) states that a person who is a relative of a person is an associate of that person (P). CTA 2010 s 448(2)(c) defines a relative as a child or remoter issue. We are not concerned here with remoter issue but with the word ‘child’.

One’s son is clearly a child irrespective of age; but what is a daughter-in-law? On initial thinking she is not the child of P but when said slowly she is his ‘daughter- in- law’: the law recognises her as his daughter.

Presumably therefore since she is his daughter in the eyes of the law she is his child and therefore associated with P.

Alternatively if she is not herself an associate of P she is clearly an associate of P’s son and CTA 2010 s 451(4) seems to attribute her rights to any...

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