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Dormant company

This topic has 2 replies, 2 voices, and was last updated 5 years ago by Tax Tutor.

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July 28, 2020 at 8:33 am #578447
Holmes1308
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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
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Thanks in advance sir.
August 8, 2020 at 2:38 pm #579641
Tax Tutor
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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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