MUST THE ANNUAL ACCOUNTS FOR THE YEAR OF THE CONSTITUTION OF A COMPANY BE DEPOSITED WHEN ITS REGISTRATION TAKES PLACE IN THE FOLLOWING YEAR?

2020-11-29T12:59:45+00:00

0. Introduction. Sometimes, a company is constituted in a certain year, but the registration of the constitution in the Companies House takes place in the following year. This situation is common when the company is set up at the end of the year, so that the registration takes place already in the following year. It [...]