A company can be assumed to undertake a qualifying trade, unless it is involved in a non-qualifying trade. Examples of non-qualifying trades are:
dealing in land, shares or financial instruments;
providing finance or insurance;
leasing or receiving royalties or licence fees;
legal or accountancy services;
certain property-based trades such as property development, farming, market gardening, hotel management and operating or managing nursing homes or residential care homes;
the generation or export of electricity or the generation of heat or any other form of energy;
producing gas or fuel.
These cookies are necessary for the website to function and cannot be switched off. They are usually only set in response to actions made by you which amount to a request for services, such as setting your privacy preferences, logging in or filling in forms. You can set your browser to block or alert you about these cookies, but some parts of the site may not work then.
- CONSENT (.gstatic.com) – Google uses to load static content - PHPSESSID (Session) – This cookie is native to PHP and enables websites to store serialised state data.
Always Active
Analytics Cookies
These cookies allow us to count visits and traffic sources, so we can measure and improve the performance of our site. They help us know which pages are the most and least popular and see how visitors move around the site. All information these cookies collect is anonymous. If you do not allow these cookies, we will not know when you have visited our site.
Google Analytics: - _ga - _gid - _gat - _gat_gtag_UA_59798082_1
Inactive
Social Media Cookies
These cookies are necessary to display content from social networks such as facebook, twitter, pinterest, etc. In such a way that you can share our content with your favorite social networks.