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1.  
1. ''Pensions''.   
 
''Pensions''.   


An active member.
An active member.
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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.


See also