company stopped trading

A UK limited company which used to trade electronics (so no longer trading) and now invested retained earnings in listed stock (Vodafone) and UK equity unit trusts.

I take that this is now a Close investment company (since it has one director-shareholder, no longer trading and retained earnings invested).

The profit (difference between buying and selling prices) from investments would be taxed at 26%. 

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Yes but...

Paulsoper |