21 Permanent establishments: preparatory or auxiliary activities
Finance Act 2019 (2019 c 1) | Legislation

21  Permanent establishments: preparatory or auxiliary activities

(1)     Section 1143 of CTA 2010 (permanent establishments: preparatory or auxiliary activities) is amended as follows.

(2)     In subsection (2), at the end insert “and are not part of a fragmented business operation”.

(3)     After subsection (2) insert—

“(2A)     Activities are “part of a fragmented business operation” if—

(a)     they are carried on (whether at the same place or at different places in the same territory) by the company or a person closely related to the company,

(b)     they constitute complementary functions that are part of a cohesive business operation, and

(c)     subsection (2B) applies.

(2B)     This subsection applies if—

(a)     the overall activity resulting from the combination of the functions mentioned

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Motor claims in the Portal—a practical guide (Stage 1)

Motor claims in the Portal—a practical guide (Stage 1)The Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents—30 April 2013 onwardsSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The

LEXISNEXIS

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will

LEXISNEXIS

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of

LEXISNEXIS

Acknowledgment of service

Acknowledgment of serviceThis Practice Note explains when an acknowledgment of service is required (CPR 10) and the consequences of a failure to file an acknowledgment of service. It identifies the correct form to use, what information must be included and who must to sign the form. The different