Active: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Add 4th definition. Sources: linked pages.) |
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| Line 18: | Line 18: | ||
*Managing investments. | *Managing investments. | ||
*Receiving any other income. | *Receiving any other income. | ||
4. ''Investment management - strategies''. | |||
Active investment funds engage investment managers to select their investments. | |||
== See also == | == See also == | ||
* [[Active fund]] | |||
* [[Active member]] | * [[Active member]] | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
Revision as of 20:41, 6 June 2020
1. Pensions.
An active member of a pension scheme.
2.
Generally in relation to companies, any company which is not dormant.
3. Tax.
For tax purposes a company is normally defined as active - and potentially liable for Corporation Tax - when it does any one (or more) of the following:
- Carrying on any business activity or trade or profession.
- Buying and selling goods with a view to profit.
- Providing services.
- Earning interest.
- Managing investments.
- Receiving any other income.
4. Investment management - strategies.
Active investment funds engage investment managers to select their investments.
