Taxation return definition

Taxation return means any return required to be made to HM Revenue and Customs of the income, profits or gains of the Company including any related accounts, computations, correspondence and attachments; and "Taxation time limit" means the latest date on which a Taxation document can be executed or delivered to a relevant Taxation Authority without incurring any charge to penalties and/or interest. References to the Buyer and the Principal Shareholders and the Managers’ Representative in this paragraph 11 shall, where appropriate, include references to the duly appointed agents of each and of all the Buyer and of the Principal Shareholders’ and of the Managers’ Representative.
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Examples of Taxation return in a sentence

  • Section 3.9(r) of the Disclosure Schedule sets out full and accurate details of any asset acquired or held by the Company or any Subsidiary before the Closing for which, to the Knowledge of the Company, or to which the Company ought reasonably to be aware, an additional Taxation return will be required to be filed with a Governmental Entity and/or a payment of stamp duty or transfer or registration Tax made on or after Closing.

  • Written notice of any claims under this clause 11 must be made no later than 31 March 2016 except where the relevant claim arises from a Taxation return made by a Group Company before the Completion Date being fraudulent or wilfully misleading or omitting all mention of income which is of a particular nature or derived from a particular source.