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(Jason Mark Anderman illustrates the logistics problem well in this comment to a backdating post on Ken Adams’s blog.) There’s nothing inherently illegal or unethical about backdating contracts, although backdating can certainly be both unethical and illegal, depending on the situation.
For those with an hour to kill thinking about the issues, Jeffrey Kwall and Stuart Duhl wrote an excellent article on backdating that was published in Business Lawyer in 2008.
It’s not unusual for parties to a contract to want the written agreement to cover a period before it’s actually signed.
There are any number of contexts where this comes up — some legitimate and others not exactly aboveboard — but the logistics of negotiating and signing contracts are such that the issue is unavoidable.
As shipyards face financial difficulty, it is increasingly likely that buyers will be looking to bring shipbuilding contracts to an end and make claims under the refund guarantees.
However, a recent decision indicates the importance of checking the terms of any security assignment of the contract to ensure the buyer’s claims are pursued in the right names.
The facts are a bit complicated, involving circumstances surrounding the failure of a bank and transactions in the bank’s loans preceding the failure as well as transactions of the FDIC as the bank’s receiver.
The construction was delayed, and the buyer claimed that it was entitled to cancel the shipbuilding contract and claim repayment of the instalments.
When the Government postponed the 2015 business rates revaluation to 2017, it extended the period over which bills would be based on rateable values in the 2010 rating list.
This also extended the period over which alterations to rateable values could be backdated.
By Daniel Hunter National small business organisation, the Forum of Private Business is warning that the clock is ticking for small firms who have yet to submit backdated appeals for business rates, ahead of a major shakeup next month.
From the beginning of next month, the government is changing the rules around rates appeals and limit the backdating of changes to rating assessments in England.Cases of backdating employee stock options have drawn public and media attention.