Active: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Add link.) |
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* [[Deferred]] | * [[Deferred]] | ||
* [[Dormant]] | * [[Dormant]] | ||
* [[Service]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 14:01, 5 July 2016
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.
