# Must an apartment management company register for corporation tax?



## Dinarius (22 Mar 2012)

Thanks.

D.


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## Threadser (22 Mar 2012)

Presumably not as a management company doesn't make profits


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## mandelbrot (22 Mar 2012)

Dinarius said:


> Thanks.
> 
> D.



No, and the reason is because they are engaged in mutual trading:

[broken link removed]


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