Associated Companies - Implications

[NSS]

Company A (100% owned by John)
Company B (50% owned by John, 50% owned by Mark)
Company C (50% owned by company A, 50% owned by Jean)

John, Mark are brothers
Jean is the mother

Questions
1) Is the corportation tax threshold split between the three companies? e.g. can you earn only £100k in each company
2) Which companies are considered associated?
3) As the controls are different in each company does the corportation tax threshold remain at £300K for each company?

Thanks for your help

[section 44]

1) Is the corportation tax threshold split between the three companies? e.g. can you earn only £100k in each company

Yes, assuming that there are no other associated companies.

2) Which companies are considered associated?

A, B and C.

3) As the controls are different in each company does the corportation tax threshold remain at £300K for each company?

The question appears to be based on a misunderstanding, the controls are not different for tax purposes.