Example sentences of "[verb] on a trade " in BNC.
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| 1 | If they were found worthy they were given help , including cash and the tools to carry on a trade , help in finding a job and regular visitation and advice until they could ‘ stand on their own feet ’ . |
| 2 | This argument was rejected on the basis that , from its formation , Newco 's wider purpose was to carry on a trade and that was why it was acquiring the business . |
| 3 | Three conditions must be satisfied before a charge to tax can arise under section 14 : ( 1 ) the taxpayer must carry on a trade , profession or business in Hong Kong ; ( 2 ) the profits to be charged must be ‘ from such trade , profession or business , ’ which their Lordships construe to mean from the trade , profession or business carried on by the taxpayer in Hong Kong ; ( 3 ) the profits must be ‘ profits arising in or derived from ’ Hong Kong . |
| 4 | She could not bind herself personally , with the result that she could not be made a bankrupt , unless she was carrying on a trade . |
| 5 | The transaction in the new site will be undertaken by Tradeco , which will be regarded as carrying on a trade . |
| 6 | The relevant statute in those cases had provided simply that jurisdiction should exist over a married woman ‘ carrying on a trade separately from her husband . ’ |
| 7 | ‘ Subject to the provisions of this Ordinance , profits tax shall be charged for each year of assessment at the standard rate on every person carrying on a trade , profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade , profession or business ( excluding profits arising from the sale of capital assets ) as ascertained in accordance with this Part . |
| 8 | To obtain interest relief on loans to subscribe shares in a Newco which is to purchase the business of , rather than shares in , Target , it appears that management no longer has the difficulty of persuading the Revenue that Newco " exists wholly or mainly for the purpose of carrying on a trade … " , as required by s13A(2) ( a ) . |
| 9 | There the Revenue argued that , at the time the tax payers subscribed their shares , Newco did not exist for the purpose of carrying on a trade ; its only identifiable purpose was to acquire a business . |
| 10 | The new company must be an unquoted company carrying on a trade , or the holding company of one or more trading subsidiaries . |
| 11 | Management will want to ensure that Newco is a company which " exists for the purpose of carrying on a trade or trades on a commercial basis " within s13A(2) TA 1988 , and that this purpose test is satisfied from the commencement of its first accounting period . |
| 12 | Where Newco is carrying on a trade and incurs capital expenditure after 9 March 1992 in acquiring user rights to computer software , plant and machinery , capital allowances are available for such expenditure ( see s67A Capital Allowances Act 1990 ) . |
| 13 | The argument is that if Target is acting as agent for Newco , then Newco is carrying on a trade as principal through the agency of Target . |
| 14 | At p524 The Lord President stated : In neither of the English cases referred to was it doubted that if trustees carry on a trade or business — as they not infrequently have to do , at least for a time — they are assessable under Case I of Schedule D ; although again the balance of their profits and gains is theirs only in a representative capacity … |
| 15 | In The Liverpool and London and Globe Insurance Co v Bennett ( 1913 ) 6 TC 327 , a UK company carried on a trade in the United Kingdom and overseas and income from investments overseas ( interest and dividends ) arose to the company . |
| 16 | Although not free from doubt , the author is of the opinion that if an overseas company , for instance , carries on a trade overseas and Mr X who is ordinarily resident in the United Kingdom is assessed on the income the position would be as follows : 1 . |