Active: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Category added 8/10/13) |
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* [[Deferred]] | * [[Deferred]] | ||
* [[Dormant]] | * [[Dormant]] | ||
[[Category:Taxation]] | |||
Revision as of 08:21, 8 October 2013
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 carries on any business activity or trade or profession, buys and sells goods with a view to profit, provides services, earns interest, manages investments, or receives any other income.
