Associate companies dormant or not

Associate companies dormant or not

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How are they classed if the only transactions have been to collect and pay sales and purchase ledger balances brought forward from the last year end. This applies to 2 companies out of an associated set of 4. The other 2 companies are continuing to trade. For 1 of these companies the outcome will have consequences as to the rate of corporation tax to be paid.

Thanks in advance for any help you can give.

John

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