Active - Revision history

imported>Doug Williamson: Add links.

2022-04-23T17:56:11Z

Add links.

2022-02-21T15:42:04Z

Add links.

2021-03-25T20:40:52Z

Add link.

← Older revision		Revision as of 20:40, 25 March 2021
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	* [[Deferred]]		* [[Deferred]]
	* [[Dormant]]		* [[Dormant]]
			* [[Investment fund]]
	* [[Passive]]		* [[Passive]]
	* [[Principles for Responsible Investment]]		* [[Principles for Responsible Investment]]

2021-03-25T20:39:56Z

Update headings.

← Older revision		Revision as of 20:39, 25 March 2021
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	2. ''Tax''.		2. ''Tax - types of income.''

	For tax purposes, active income includes wages, salary and business profits.		For tax purposes, active income includes wages, salary and business profits.
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	3. ''Tax''.		3. ''Tax - companies''.

	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:
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	5. ''~~Wider context~~.''		5. ''Judgement - initiative.''

	More generally, any structure involving relatively more judgement or initiative.		More generally, any structure or undertaking involving relatively more judgement or initiative.

2021-03-25T10:27:24Z

Add headings.

← Older revision		Revision as of 10:27, 25 March 2021
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	5.		5. ''Wider context.''

	~~Any~~ structure involving relatively more judgement or initiative.		More generally, any structure involving relatively more judgement or initiative.

2020-06-06T21:40:12Z

Add link.

← Older revision		Revision as of 21:40, 6 June 2020
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	* [[Dormant]]		* [[Dormant]]
	* [[Passive]]		* [[Passive]]
			* [[Principles for Responsible Investment]]
	* [[Service]]		* [[Service]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2020-06-06T21:16:48Z

Add 5th definition. Source: linked pages.

← Older revision		Revision as of 21:16, 6 June 2020
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	1. ''Pensions''.		1. ''Pensions''.

	An active member of a pension scheme.		Abbreviation for an active member of a pension scheme.


	2.		2. ''Tax''.

	~~Generally in relation to companies~~, ~~any company~~ which is ~~not dormant~~.		For tax purposes, active income includes wages, salary and business profits.

			Contrasted with 'passive' income, which is broadly investment income.


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	Active investment funds engage investment managers to select their investments.		Active investment funds engage investment managers to select their investments.


			5.

			Any structure involving relatively more judgement or initiative.


	== See also ==		== See also ==
			* [[Active bookrunner]]
	* [[Active fund]]		* [[Active fund]]
			* [[Active income]]
	* [[Active member]]		* [[Active member]]
	* [[Corporation Tax]]		* [[Corporation Tax]]

2020-06-06T20:41:33Z

Add link.

← Older revision		Revision as of 20:41, 6 June 2020
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	* [[Deferred]]		* [[Deferred]]
	* [[Dormant]]		* [[Dormant]]
			* [[Passive]]
	* [[Service]]		* [[Service]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2020-06-06T20:41:00Z

Add 4th definition. Sources: linked pages.

← Older revision		Revision as of 20:41, 6 June 2020
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	*Managing investments.		*Managing investments.
	*Receiving any other income.		*Receiving any other income.


			4. ''Investment management - strategies''.

			Active investment funds engage investment managers to select their investments.


	== See also ==		== See also ==
			* [[Active fund]]
	* [[Active member]]		* [[Active member]]
	* [[Corporation Tax]]		* [[Corporation Tax]]

2020-06-06T20:06:49Z

Layout.

← Older revision		Revision as of 20:06, 6 June 2020
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	1. ''Pensions''.		1. ''Pensions''.

	An active member.		An active member of a pension scheme.