Commentary

B6.702 ATED—application of provisions

Business tax
Business tax | Commentary

B6.702 ATED—application of provisions

Business tax | Commentary

B6.702 ATED—application of provisions

Company—meaning for ATED purpose

In the ATED legislation, 'company' means a body corporate, but does not include a corporation sole or any partnership (see below)1.

Proper officer

Everything to be done by a company must be done by the company acting through the 'proper officer' (see below) of the company. Typically, the 'proper officer' will sign the declaration in ATED return, amended return, or further return. However, another person who has the express, implied or apparent authority of the company to act on its behalf for the purpose2. Service of a document on a company may be effected by serving the document on the proper officer3. In practice, a return, amended return or further return will be accepted by HMRC provided that it contains a signature and there is no reason to doubt the authority of the person signing. On this basis, the signature of any company official

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