CG14580 - Connected persons
TCGA92/S286
TCGA92/S286 provides a definition of the term 'connected persons'. They are certain:
- relatives
- trustees
- partners
- companies
TCGA92/S286 (2)
A person is connected with an individual if that person is:
- the individual's spouse or civil partner
- a relative of the individual
- the spouse or civil partner of a relative of the individual
- a relative of the individual's spouse or civil partner
- the spouse or civil partner of a relative of the individual's spouse or civil partner
For the purpose of the connection, a relative is defined as:
- brother or sister (or sibling)
- ancestor or lineal descendant (grandparent, parents, children, grandchildren)
It does not cover all family relationships, in particular, the following relations are excluded:
- aunts and uncles
- nieces and nephews
The widows or widowers, or surviving civil partners, of deceased persons, or relatives of a deceased spouse or of a deceased civil partner are excluded unless connection can be established by a route not involving the deceased.
A dissolution of a civil partnership or a divorce can similarly lead to persons in addition to the former civil partner or spouse ceasing to be connected with the individual.