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Revision as of 20:06, 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.
