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UK Shelf Company, including company formation and virtual office services, london mailing address, Register your Company online and UK Startup Guide United Kingdom Holding Companies |  UK Non-Trading Company |  Limited Partnership Formation |  General Power of Attorney |  American LLP Formation |  Limited Company Resolutions |  Non-US Residents F.A.Q. |  Registering as a Guarantee Company |  BVI Corporate Vehicle for Charitable Use |  United Kingdom Charities |  Spain Services |  Good Practice of Charity Meetings |  Exempt UK Charities |  Running a business involves risk - the risk that the business may either succeed brilliantly or fail miserably. Or neither. The upside is high - financial and (perhaps) time freedom; independence; unlimited earning capacity. The downside is equally steep, just in the wrong direction - potential financial ruin if you've staked everything you own on your business's ultimate success and thrown your career down the proverbial to boot. If you're running your business as a sole proprietorship or a general partnership, make no mistake - everything you own is on the line. A limited partnership will protect the limited partners from personal liability beyond the extent of their capital contribution to the partnership, but limited partners cannot participate in the management and control of the business so that's not a good option for most of you reading this article. Needing to control and manage your own business is most likely non-negotiable. When you form a corporation (or an LLC), you're forming a separate legal entity. This separate legal entity has the power to enter into contracts, own and dispose of assets, hire and fire employees and generally do anything that a sole proprietor could do. The difference between the corporation and the sole proprietorship, however, is that only the corporation's assets are at risk, not the owner shareholder's (beyond the shareholder's contribution to share capital, that is). Let's take an example. You run a part-time Internet business. You're still working a day job and this is really just a way to make a little money on the side to save for your annual Hawaiian vacation and even more expensive spa stay for your dog while you're away. To you, this is only a pocket-money venture and so you don't really think of it as a business at all, really. So you don't give a second's thought to the fact that you're running a business as a sole proprietor. You register a domain name that, unbeknown to you, violates a trademark. You create a website for that domain and, lo and behold, overnight (of course, because this is the Internet) your business becomes successful beyond your wildest dreams due, in no small part, to site visitors mistakenly believing they are doing business. Should your small business become a corporation? This is a question you need to ask during the start-up and evolution of your company. Learn what you need to know about incorporating your small business.
Start Your Own Corporation, Limited Liability Corporation and winning Partnerships. Related Articles: Should Your Small Business Become an S Corporation? Should You Incorporate Your Small Business? Disadvantages of Incorporating A Small Business. How to Incorporate Your Business? Benefits of incorporation include greater tax deductions for the business, your employees, and potentially for family members of business owners. Even if you are the only shareholder and employee of your business, benefits such as health insurance, life insurance, travel and entertainment expenses may be deductible. Incorporating may also eliminate self-employment taxes and lower payments for social security tax and Medicare tax. Your individual tax liability may also be reduced, as you will become an employee of the corporation.
Coddan CPM LTD - specialists in United Kingdom, Scottish and Irish business start up advice, resources and solutions. With Coddan your business start up idea can literally become a reality in hours! We offer everything a business incorporation or growing business needs right from free advice through to electronic company formation & company registration, Irish company formation, Scottish company formation, business stationery/business cards, website templates, domain registration, compliance software, virtual offices, accountancy, financial services, trademark registration, marketing, e-commerce plus much more.
British company formations should be quick and painless - whether you are an accountant for whom company start-up is a frequent activity or an individual ordering your first company registration. We were the first incorporation agent in the world to offer a complete online UK company incorporations service and we continue to refine our ordering system, which has been widely praised for ease of use. If you want to become familiar with the description and the contents of limited companies filing packages, offered by Coddan CPM LTD and to find above, what kind of service is included in this or that British companies registration package, to get an idea about the price of annual renewal of the service, and about the general legal requirements to the company incorporation within United Kingdom, please, select the package you need from the list, situated below the banner. The information in the banner will be renewed according to the package you've chosen.
The English or Scottish holding company of overseas subsidiary companies already performs creditably as an international holding company. Consider the following: the United Kingdom has the widest network of double tax treaties in the world, and is also a signatory to the EU Parent / Subsidiary Directive. Given the quality and extent of the UK's tax treaty network, it is arguably the best performer in the important discipline of extracting overseas dividends at the minimum tax cost. Whilst the United Kingdom offers no exemption from UK corporation tax on foreign income dividends, it grants double tax relief by way of a credit for foreign corporation tax underlying the dividends provided that the company holds, directly or indirectly, at least 10% of the share capital of the company from whom the tax credit is claimed. Where the underlying foreign corporate tax rate is 30% or more, then the credit will normally be a complete relief from UK corporation tax - and therefore as good as an exemption. It is significant that the UK has lower rates of corporation tax than most other industrial nations. The United Kingdom is remarkable in not imposing any withholding tax on dividends distributed by companies to UK non-resident shareholders. It therefore outperforms the other leading holding company locations in this regard.
Same Day Company Formation and British Company Registration with Apostille |  Start-Up Business and UK Corporation Start-Up Advice from Leading Company Formation |  Ready-Made Companies, Off-The-Shelf Company & New Businesses for Sale |  Incorporating Guarantee Company and Setting Non-Profit Company with Company Formations |  Business Formations UK and Company Starting-Up Services with London Registered Agent |  Delaware LLC Formation and Incorporate Corporation, Businesses Incorporating in Nevada or Forming a LLC |  BVI IBC Company Formation and BVI Incorporation Company with Incorporated Company |  Rock Gibraltar Set-Up Company, Tax-Exempt Company & Non-Resident Company Registration |  Incorporate in Nevada: Benefits Incorporating in Nevada, Nevada Incorporation & LLC Formation |  LTD Company Registrar, Overseas Company Registrar and Company Registration Services including Nominees |  Starting business in Spain: Benefits Incorporation in Spain, Spanish Incorporation & LLC Formation |  Starting Business in Hong Kong: Hong Kong Company Incorporation and China Company Registration with LTD Formation |  Incorporate in California: Benefits Incorporating in California, California Incorporation & LLC Formations |  Start-Up Business in Florida: Benefits Incorporating in Florida, FLorida Corporation Incorporation & LLC Formation | 
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UK Company With Bearer Shares

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We Accept
  
 This is our most popular package with UK residents, and includes:
 The submission of forms detailing your company's executive officers
 The registration of your £1,000 authorised share capital (a minimum of one share must be issued)
 Company formation is usually achieved within 6-8 workday hours (Companies House permitting)
 Payment of UK legal and initiation fees
 The appointment of your own candidates as directors and secretary (a minimum of two people are required)
 
 The following documents will be e-mailed to you (Note: these documents are to be printed and signed):
 Electronic Certificate of Incorporation (PDF)
 Electronic Memorandum & Articles of Association (MS Word)
 Minutes of the First Meeting of Directors (MS Word)
 Share Certificates and company Register
E-Quick Package
£ 32.00No Annual Fees!
Click here to see all packages
(click here for other packages)
How to Form a Company in the UKUK Company Formation BenefitsHow to Incorporate in the UK

1. British Company subscribers may be residents outside the UK.
2. You must appoint a minimum of 1 Director.
3. Directors can be corporate bodies or private individuals.
4. A Director can be of any nationality.
5. All UK companies must appoint a company Secretary.
6. A Secretary can be of any nationality.
7. If there is only ONE Director he or she CANNOT also be the Secretary.
8. There is no maximum and no minimum share capital.
9. There is no minimum share capital, no paid-in capital requirement.
10. The company is required to have a registered office in the UK.

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United Kingdom Phone +44 (0) 207.748.3039

United Kingdom Toll-Free. 0800 Freephone (0) 800.081.1510

Local rate number enable people to call us from anywhere in the UK for the price of a local call (0) 870.080.2320

E-Mail Contact info@uk-ltd-formation.co.uk

DEAR VISITORS, Welcome to Coddan online company registration agent. If you want to become familiar with the description and the contents of online companies incorporation packages, offered by Coddan and to find above, what kind of service is included in this or that company incorporation package, to get an idea about the price of annual fees, and about the general legal requirements to the company, please, select the package you need from the list, situated below the banner. The information in the banner will be renewed according to the package you've chosen. All of our Memorandum and Articles of Associations and Partnership Agreements were reviewed and approved by a volunteer U.K. lawyer. Our products start from just £42.00 for our E-Quick service. This package offers fast electronic company registration documents and like all of our formation products is usually completed with in three hours. Our Economy company formation service not only have a Certificate of Incorporation on the required legal paper, but also has the provision of having your company registered office at our prestigious City of Liverpool, Manchester or London address. As all literature and documents must display the company's registered office, having your registered office at our address can enhance your company's profile in the eyes of both customers and suppliers. Coddan Companies Formation Agent LTD offers a wide range of offshore company formation options. An increasing number of people choose the offshore formation option as their favoured trading vehicle. Companies, large and small, are frequently based offshore.

Company Formation Services For Just £42.00
Register your new company in six-eight hours
How to set up a Limited Company in England, Scotland, Wales and Ireland?
Form a Limited Company Online.
International Company Formations

Our company formations service is simple and quick to use. For just £42.00 you can incorporate a brand new limited company complete with memorandum and articles of association and official certificate of incorporation. Electronic Filing service, which means your company will be registered within 6-8 hours, using details supplied by you to form your own digital signature, with you own directors, secretary and shareholder, so that the company is ready for use immediately. This service comes as standard with all of our formations. We provide a secretarial service to ensure that these important statutory requirements are fulfilled, leaving the day to day running of the company to the directors.

Company Formation Services for Just £42.00
See more information about our UK and offshore company formations

Please note » The prices payable for the items that you order are clearly set out in the web site. There will be no contract of any kind between you and us unless and until we receive payment from you. We act as your agent in the incorporation of companies and electronic filing of Companies House forms. We are not able to guarantee that any such filing will be acceptable to Companies House, nor are there any contractual obligation upon us to do so. If Companies House rejects incorporation or other electronic filing, we will credit your account with a full refund and the contract between us will be made void. Companies House does not offer a cancellation facility for the registration of companies or the electronic filing of documents. We will be unable to cancel any such submission on your behalf and will not refund any payment you have made. All prices shown at Coddan Companies Formation Agent LTD Web Site (www.uk-ltd-formation.co.uk) are in Great British pounds.

The basic document package we provide will not differ significantly from that available at a major corporate law office. Form a company online in minutes at lawyer-free prices. Coddan Companies Formation Agent LTD was developed by expert attorneys with experience at the most prestigious law firms in the country. We've helped over 50,000 satisfied customers, and our know-how allows us to prepare legal documents quickly and efficiently. Our documents contain advanced provisions that are not found in simple "do-it-yourself" kits or manuals. Coddan Companies Formation Agent LTD lets you take care of common legal procedures without ever leaving your home or office. We're open 24 hours a day, 7 days a week. Our research area contains plenty of helpful guidance. Simply answer an easy-to-understand questionnaire, and Coddan Companies Formation Agent LTD takes care of the rest - no need to download, no need to print. You will receive the completed legal documents printed on quality acid-free paper.

Did you know that 70% of those who try to complete their own legal documents make mistakes? With Coddan Companies Formation Agent LTD, you can rest assured, knowing that your documents are treated with the utmost care and attention. Before you submit your order, Coddan will review the answers you provide on the questionnaire for consistency, completeness, spelling and grammar. Furthermore, our customer service specialists are available to answer your questions by phone or e-mail. Call us toll-free at (0) 800.081.1510 or (0) 870.080.2320. With Coddan's lawyer-free service, you can save up to 100% off the rates an attorney would charge for the same procedure. In addition, our fees are "per project", not "per hour," so you will know exactly what the total price will be.

The information you provide to us is held in absolute privacy. We pledge NEVER to sell your name or personal information to any third party. In addition, we go the extra mile to make sure that our servers and connections incorporate the latest encryption and security devices. We strive to be the best legal documentation service on the web. If you are not satisfied with our services for any reason, please contact us immediately and we will either correct the situation or provide a refund, your choice.

Live Help » Live Help is a real time "chat" feature which enables you to interact with a customer service representative without a phone call. Get answers to your questions while using our website. Clicking the "Live Help" button will start an on-line session with one of our representatives. Live Help is currently available during normal business hours. Outside of the above opening hours our business center will be closed. When you click on the button you will see an e-mail form that will allow you to send us a mail with your questions. Live Help is absolutely free! There are no hidden fees. We offer the service as a courtesy to our website visitors.
Limited Company Formation Coddan Companies Formation Agent LTD Provides All the Tools Necessary to Incorporate Your Business Online in Minutes:

Bearer Shares Company FormationHolding Companies IncorporationBranch Registration UK

All our UK companies are general trading companies which include Certificate of Incorporation & Memorandum and Articles of Association.
You can add your directors and secretary BEFORE formation. This is absolutely FREE. Fast 6-8 hours incorporation service which enables you to appoint your own director & secretary details straight away. This procedure applies to all or packs with the payment of all government fees. This pack is sent directly to you by e-mail.

THE FOLLOWING UPGRADES CAN BE ADDED TO THE ABOVE PACKAGE:

1. Company Pliers Seals - £20.00.
2. Domain name registration for 2 years with 12 months web hosting - £14.00.
3. Registered Office service for 12 months - £75.00.
4. Company Secretary service for 12 months - £75.00.
5. Certificate of Good Standing - £70.00.

Live chat by LivePerson

United Kingdom Contact +44 (0) 207.748.3039

United Kingdom Contact +44 (0) 800.081.1510

Local rate number enable people to call us from anywhere in the UK for the price of a local call (0) 870.080.2320

E-Mail Contact info@uk-ltd-formation.co.uk

Need a company registration expert? Do you want to set-up your new limited company formation using your own Director(s), Secretary, Shareholder(s) and Registered Office? You've come to the right place. The Coddan Companies Formation Agent LTD is an online resource providing electronic limited company registration services and business products for use in the United Kingdom. We are a leading provider of UK companies' formations service offering registered limited company names, registered offices address, nominee secretary and nominee director services. Our objectives are to provide a simple cost effective service for incorporating new companies. We are one of the UK's leading company registration specialists and can provide a fast efficient online company incorporation service. As a Companies House E-Filing partner we deliver documents electronically so there are no paper forms to sign and post, simply enter all the information within our web based system and obtain a result in hours. Coddan is a leading provider of company formations to all businesses and professional intermediaries. Since 1993, Coddan has delivered high quality services to those requiring company registration.

At Coddan Companies Formation Agent LTD we assist clients with this step of business creation by reviewing the goals and individual facts of each situation to recommend the best entity - selecting from limited or general partnerships, limited companies, and the different elections or options available under each. We offer a quick, simple, and inexpensive way for anyone to form a company online. We hope that this site will help us towards achieving this aim and we would welcome any feedback which you may have.

We run our offices in a client-oriented manner. We use state-of the-art technology and cost-effective methods to provide services in a timely, efficient manner. We return your phone calls promptly, and report to you regularly on your case. We speak plainly, and are up front and ethical about our fees, so that there are simply no bad surprises. At our very core is a focus on each client's background, needs, and goals. That's where we start, and we never stray from the idea that your needs set our course.

Our tailor made English and Scottish company formation service allows you to choose the name of your new firm, subject to availability. Because we now submit the vast majority of new incorporations electronically to Companies House, your limited company will normally be incorporated within 6-8 working hours* of ordering (*If ordered before 11:00 and Companies House permitting. Companies House in Belfast (CHB) normally takes 7-10 working days to register a new company).

How it works. Applying with us online is very easy. Follow the 1-step approach to searching and registering your company with Companies House, without the need for extensive paperwork; all of it is covered by Coddan. Click on the Online Order Forms icon. Our e-formation service eliminates the need to complete Forms 288a (to appoint the directors and secretary), making the process of incorporation a company even easier and quicker. With our new online British electronic companies registration system, we take you through each step of your private or guarantee English company formation process as quickly and as simply as possible. We offer a seamless link between yourself and Companies House. By providing 100% of the details online using a simple, well laid out process, you don't have to get tied up with complicated forms. After submitting, just sit back and wait for our email notification.

You will be registered as the founding director and shareholder of the company, this means that you can open your doors for equity or debt financing from other sources since the company is actually registered in a real persons name who is responsible for the operations of the company. Not only is you application processed faster, it is much more accurate and you can even modify any of the previously entered details; and it is very economical too. Other agents form companies using agent director then resign and transfer the shares to your directors. The presence of these agent directors and shareholders leads to confusion and delay when opening bank accounts, or anything involving credit transactions for your company like opening a merchant account or lease arrangements.

We accept phone orders during normal business hours. If you call and receive voicemail, just leave your name and number, as clearly and as possible, and we will call you back as soon as possible.

Monday - Friday: 9:30am to 6:00pm
Saturday: (offices are closed)
Sunday: (offices are closed)
Holidays: (offices are closed on all recognized UK holidays)
Incorporate a Limited Company Cost-Effective and Efficient Limited Company Formation and Registration Services:

We offer a choice of limited company registrations packages to suit your practice requirements. We do not cut costs on expertise and quality but still maintain a cost effective pricing structure. Many agents say they provide these items but will only actually complete them at an extra cost. All you need to do is fill out our online order form, and we'll take care of the rest.

We have many UK Ready Made (off-the-shelf) companies, which are ready to trade, and can be transferred to you within hours. All shelf companies are immediately available and come with full professional documentation. Shelf companies are known by a number of terms; i.e. aged companies, seasoned companies or combinations of terms. Irrespective of the term, a shelf-company offers unique opportunities. Perhaps the leading reason for acquiring an aged entity in general is credibility. An answer to the most common question, yes you may merge your history with an aged entity. Business relationships are frequently influenced by the length of time a company has been in existence. This is often true when establishing financial and client/vendor relationships i.e. "Since 1998". The fact that Coddan's off-the-shelf entities have never operated, that all stock or member shares remain intact, gives intrinsic value to that entity. The limited existence of shelf companies should, therefore, not be unexpected. Coddan's ready-made companies date from 1998 to 2005.

We offer substantial consulting in completing the proper merging and organisation of a shelf company. Annual return dates, duties and company account return dates are dependent on the original date of incorporation not the purchases date. Please note that all our ready-made companies are formed with General Commercial objects and are therefore able to conduct any nature of business.
Private Company Formation Most Popular Packages:

Incorporate a Company
E-Quick Limited Company Formation Package - £42.00. We register companies with you as the first directors, and shareholders, other agents incorporate companies using agent director(s) then resign and transfer the shares to your directors. The presence of these agent directors and shareholders leads to confusion and delay when opening bank accounts, or anything involving credit transactions for your company like opening a merchant account or lease arrangements. The reason is that anyone doing a search of your company will find the first shareholders were not yourselves but the agent, they will then ask proof from yourselves that the shares have been transferred to yourselves, to confirm that you are in fact the owner of the company. We register clean companies you are appointed as director(s) and shareholder at the outset. It means no other director or shareholder other than the ones you appoint will appear in the company registry.

If you require additional related services such as a registered office or company secretary the following packages have been prepared to simplify our pricing structure. Select the company formation package (our incorporation form allows you to add more services than a form ad) that meets your requirements and contact our team of advisors on + 44 (0) 207.748.3039 (or +44 (0) 800.081.1510) or complete the enquiry form.

What should I expect after I order my services online? You will receive e-mail from us shortly after you complete your online order. This e-mail will confirm your order number and the ordered services. You will receive a second e-mail from us when your order has been completed.

What type of company can I register with this system? Our online electronic company formation system will enable you to form a private company limited by shares, a company limited by guarantee, etc. You may form a simple sole member company or alternatively assign multiple directors and shareholders depending on your individual requirements.

How much does it cost to register a company? To register a limited company using our system will cost £ 42.00. Any company incorporation requires a mandatory fee of £ 20.00 payable to Companies House this will be paid on your behalf and is included in our fee.

When and how do I pay to use the system? Once you have entered all the required information for your company, you are then required to complete payment. All payments are taken online through our secure servers at Worldpay.

Once I have entered all the information how long will it take to incorporate my company? Generally speaking the documents you submit on our system will be filed by Companies House within 6-8 hours subject to them not containing errors. If Companies House identifies any errors or omissions the documents will be returned and must be adjusted accordingly. If the documents are rejected we will contact you as soon as possible with the reason and ask you to carry out any such amendments. Once they have been updated we will then resubmit the documents to Companies House.

How are the documents signed? The documents created on our system are signed and authenticated by use of a digital signature. The digital signature is created by combining three pieces of personal information to produce a 9-digit code. The completed signature is a personal declaration for Companies House to acknowledge the individual as an officer of the company.

Economy Limited Company Incorporation Package - £ 117.00. All our company incorporation packs are electronically formed at Companies House with no requirement to complete any old style paper forms! All England and Scotland registered companies are legally required to have a registered office address. It is the address of a company to which Companies House letters and reminders will be sent. The registered office address can be anywhere in England and Wales (or Scotland if your company is registered there). The registered office address must always be an effective address for delivering documents to the company, and to avoid delays it is important that all correspondence sent to this address is dealt with promptly. The registered office cannot be a PO Box; it must be an address where legal papers can be served. The company's name should also be displayed outside of the premises. You may want to consider the benefits of using our registered office address as detailed below:

Our registered office address will be recorded at Companies House and all official mail will be forwarded to your designated address. We will also display your company name outside of our offices as required by law. If you want to be a Scottish registered company and governed by Scottish law then you will need a registered address in Scotland. We can provide you with a prestigious address in Edinburgh. For British companies owned by overseas residents it is a legal requirement to have a local registered address where official government mail can send. Please note that this address SHOULD NOT be used for any trading purposes or general correspondence, or for any form of advertising. The address is only to be used to comply with the requirements of the Companies Act 1985 in relation to official mail and documents.

Users of our registered office service must keep us informed of any change to their forwarding address and telephone, fax or email contact points. If clients' mail is returned undelivered we will be obliged to inform the appropriate authorities of our inability to establish contact with the officers of your company. A renewal invoice is issued each year several weeks prior to the renewal date. If payment is not received this service ceases. You must immediately notify us of your new registered office so we can inform Companies House. In the event that a new registered office address is not provided to us we are obliged to inform Companies House of your last known contact details and advise them that your company no longer seems to have a qualifying registered office. If they then determine that your company is no longer compliant with the registration requirements for limited company they may decide to delete your company from the Register.

Premier Private Limited Company Registration Package - £ 192.00. This package includes registered office and nominee secretary for 12 months (includes processing annual return). We have many years experience acting as secretary for hundreds of companies so you can feel confident we have the required knowledge to perform this role. The nominee secretary service is ideal for sole directors unable to find someone to take on this role. It means you can still operate a company as sole director and shareholder whilst benefiting from the excellent support of a professional company. For non-UK residents this service often proves invaluable as Coddan are familiar with UK authorities and procedures.

This package designed to meet the requirements of those who do not want to appoint a second person to their company. The Companies Act requires a minimum of two officers to be appointed at all times. If you are in business on your own it can often be difficult to find someone else to take on the role of company secretary as they maybe unsure of their legal obligations and responsibilities.

The nominee secretary service will need to be renewed after one year. You will be contacted regarding confirmation of details re: the filing of the annual return, and renewal of the service. If we are to provide an efficient service, you will need to keep us informed of any changes in contact details. If we are unable to contact you, we will be unable to file the annual return, nor continue to act on your behalf. Ultimately we will have to refer the matter to Companies House.

We welcome professionals, professional companies, registered agent networks and
virtual offices networks who are interested in cooperation with us.
Coddan cooperates with the professionals for the purpose of achieving the better
quality of services provided for clients as well as for the purpose of expanding of its activity.
Deluxe Company Formation Package - £ 317.00. This package includes registered office, nominee secretary for 12 months (includes processing annual return) and nominee director service (includes General Power of Attorney). If you do not wish to disclose director and shareholder names and other personal details for the incorporation, we can provide a nominee director and a nominee shareholder. Usually one share is issued to the company director, who will issue a Declaration of Trust in favor of the company owner.

This service has been designed to allow our clients to retain their privacy for legitimate reasons in a world where your personal information can easily be obtained by anyone that knows where to look. This service is not to be used for any illegal purposes.

We have designed a specialist service to provide our clients with anonymity from their limited company. By appointing our corporate nominee director you can remain anonymous from your company as no personal details will be recorded at Companies House. You will still control the company as an authorised representative but it will not be possible to search Companies House records to identify you. If you combine the nominee director service with our nominee shareholder and nominee secretary then no reference will be made to you at Companies House. You will however still retain full control and ownership of the company through our specialist agreements. After payment, the incorporation is sent electronically to Companies House within seconds. Paperwork usually dispatched same day or next day. To establish your business entity go to the appropriate order form page.


© 2008 CODDAN The content of this site is protected under applicable copyright and trademark laws. Personal use of material is permitted for research and/or information purposes only.

All of the information contained on this web site is not meant to be advice, nor should it be followed. It is not intended to give legal advice about a specific legal problem, nor does it create an attorney-client relationship. Due to the importance of the individual facts of every case, the generalizations we make may not necessarily be applicable to any particular case. Changes in the law could at any time make parts of this web site obsolete. Coddan does not represent nor warrant the accuracy of any of the information contained herein, nor should it be relied upon.
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