Brightwell

Brightwell

“Castle were hugely instrumental at every stage of the transaction, helping to keep everyone on track, and always remembering the commercial reasons for why the deal was important to the principals, on both sides of the table. I am so grateful to Victoria, whose knowledge and patience kept me going throughout.”

What is NOT a qualifying trade?
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.
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