Associated companies for tax purposes

Person A & B own a holding company - company A.
Person A & B also own company B,C,D.
If then there is a company E that is owned 100% by company A (so not individual persons). Would company E then be associated with B,C,D?
I believe per HMRCs minimum controlling combination ruling, these would not be associated?
Any guidance on this would be greatly appreciated.
Thanks

Hi ryanaccountsability,
This issue is complex, and considering the varied ways in which the control of a company can be defined under S450 CTA2010, Corporation Tax Act 2010 (legislation.gov.uk), it is not suitable for this forum. 
This forum is for general queries only and aims to facilitate self-service. We cannot provide specific advice tailored to individual circumstances. 
The number of associated companies should be determined by the company and discussed with the company accountant, tax agent or by seeking professional advice.
Further guidance is available at CTM60000 - Close companies: contents - HMRC internal manual.
Thank you.