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Associated company tax rules
If two or more companies are controlled by the same person or by 'connected persons' (such as husband and wife, or father and daughter), the amounts above are divided by the total number of companies.
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In the 11th and 12th centuries half a million pilgrims a year travelled on foot from all over Europe to Santiago de Compostela in northern Spain. In September 1992 Patrick Shanahan retraced their steps, recording his 500 mile journey in a series of photographs, some of which are reproduced on this website.