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Dormant company

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Dormant company

  • This topic has 2 replies, 2 voices, and was last updated 4 years ago by Tax Tutor.
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  • July 28, 2020 at 8:33 am #578447
    Holmes1308
    Member
    • Topics: 34
    • Replies: 16
    • ☆☆

    sir what does it mean for a company to be dormant from a tax point of view(51% group company-CT large company determination)?

    July 28, 2020 at 8:36 am #578448
    Holmes1308
    Member
    • Topics: 34
    • Replies: 16
    • ☆☆

    Thanks in advance sir.

    August 8, 2020 at 2:38 pm #579641
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    No activity – you will not have to define it but simply know that if a subsidiary company is stated to be dormant (throughout the AP) then it is NOT treated as a related 51% group company for purposes of determining the relevant profit limit for use within the group

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