Acquisition of a trade, expansion by

Becoming UK resident

Change of residence

Changed activity or new, distinction between

Coming within corporation tax charge

Companies coming within charge to income tax

Contraction of trading activities

Corporation tax

Date of commencement

Dormant trading periods

Expansion of trading activities

Importance of

Merger or amalgamation

One or more trades

Partnerships, change in partners

Pre-trading expenditure

Private finance initiative (PFI)

Transfers to a company