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.