Backdating invoices in xeroform
These may include registering the transfer of land or intellectual property rights, or obtaining third party consents or releases. As from that date, customers may have been invoiced by the transferee, employees may have been paid by the transferee, and accounting entries may have been made to reflect the purchase price payable for the assets. So any attempt to rely on the reduction before registration would be ineffective.
Group Reorganization Planning Form. Giving a document a date which is earlier than the date when it was actually signed, would almost certainly constitute fraud.
Together, these factors may indicate that the beneficial interest in the relevant assets has passed from a legal point of view.
For example, there may have been a transfer of trade from one group company to another on a particular date.
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