Tax warranties—short form
Tax warranties—short form

The following Tax precedent provides comprehensive and up to date legal information covering:

  • Tax warranties—short form
  • 1 Compliance
  • 2 Accounts
  • 3 Corporation tax
  • 4 Capital assets
  • 5 Distributions
  • 6 Secondary liabilities
  • 7 Anti-avoidance
  • 8 Groups
  • 9 Close companies
  • More...

Tax warranties—short form

    1. 1

      Compliance

      1. 1.1

        Returns

        The Company has duly and properly submitted all [material] computations and returns (including all land transaction returns), supplied all information, made all statements and disclosures and given all notices to any relevant Tax Authority as reasonably requested or required by law to be made for the purposes of Tax within any applicable time limits. All such returns, information, statements, disclosures and notices were made on a proper basis and were when submitted and remain at the date of this Agreement complete, correct and accurate in all respects. None of these computations and returns are, or [so far as the Seller is aware,] are likely to be, the subject of any dispute with any Tax Authority.

      1. 1.2

        Payment

        The Company has duly and punctually paid all Tax for which it has become liable to pay or account for and the Company is not liable, nor has it within six years prior to the date of this Agreement been liable to make a payment under an accelerated payment notice or partner payment notice or to pay any penalty, interest, fine, surcharge or other payment in connection with any Tax.

      1. 1.3

        Disputes

        The Company is not[, nor has in the last six years been,] involved in any [current] dispute with any Tax Authority and is not[, nor has in the last six years been,] the subject of

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