Active

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Revision as of 14:01, 5 July 2016 by imported>Doug Williamson (Add link.)
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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