Active: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Layout.) |
||
| Line 1: | Line 1: | ||
1. | 1. ''Pensions''. | ||
''Pensions''. | |||
An active member. | An active member. | ||
| Line 11: | Line 9: | ||
3. | 3. ''Tax''. | ||
''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: | 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: | ||
Revision as of 20:05, 6 June 2020
1. Pensions.
An active member.
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.
