Codu Computer Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 28 February 2011 |
| Neutral Citation | [2011] UKFTT 186 (TC) |
| Date | 28 February 2011 |
| Court | First-tier Tribunal (Tax Chamber) |
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1 firm's commentaries
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Weekly Tax Update - Monday, 9th May 2011
...deliver the tax return, there is nothing to say that accompanying financial statements need to be signed. www.bailii.org/uk/cases/UKFTT/TC/2011/TC01055.html 3.2. OECD Model Tax Convention and definition of Beneficial The concept of "beneficial owner" found in Articles 10, 11 and 12 of the O......