CEREALS giant Kellogg's has re-registered two of its Manchester subsidiaries as unlimited companies.

Several US companies, such as Microsoft, have come under scrutiny after re-registering Irish subsidiaries as unlimited for tax purposes. Kellogg's said it had taken the decision to help, "facilitate a capital reorganisation".

Kellogg Manchester and a company called Kelf were re-registered in May and September 2007 according to recently filed accounts of Kellogg's UK parent, the Kellogg UK Holding Company.

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