Qualfying for small company exemption - connected company

zephyr
zephyr Registered Posts: 24 New contributor 🐸
Hi can anyone point me in the right direct please?

My client (owns 100% share capital) has a company that at presents qualifies as a small company.

However he has recently set up a second company (again owns 100% share capital) with the intention of trading and purchase of property.

For the small company exemption to apply - does the turnover, assets etc added together for both companies need to be below the thresholds, as the companies are connected ie under the same control/ownership?

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