Trading or investment company. To qualify for entrepreneurs relief, the company must be considered a trading company. This means it cannot have substantial investment activity. HMRC consider “substantial” to be in excess of 20%. So ideally: <20% of the company’s income will come from investment activities, HIGHLANDER (SCOTLAND) LIMITED (the "Company") is a Private Limited Company, incorporated on 27 December 1995 (Wednesday) in UK. The company current operating status is Active and registered office is at 1 TODD SQUARE, HOUSTON INDUSTRIAL ESTATE, LIVINGSTON, WEST LOTHIAN.