Incorporation and Structure

For a franchisee the sole trader versus limited company question is not the generic one. Three franchise-specific factors move the answer: whether the initial fee ever gets relief, what your agreement says about who holds it, and who you are allowed to sell to. This page works the arithmetic on a realistic franchise profit and settles the marketing fund fee VAT question that sits underneath it.

London has 1,436 businesses per 10,000 resident adults, the highest of any UK region and nearly double the rate in Wales. This guide ranks every UK region by business density, using our analysis of official Business Population Estimates data, and explains what the gap means for competition, local demand and where new firms actually form.

New company formations are still outnumbering dissolutions across the UK, but only just, and the gap has been narrowing quarter by quarter. Meanwhile insolvencies remain elevated and are increasingly concentrated in one procedure: creditors' voluntary liquidation. This guide reads the 2026 data and sets out what it means for anyone planning a formation, a restructure, or a wind-down in 2026/27.

If you spent money setting up your business before the company was legally formed, those costs are not automatically lost. The rules around pre-incorporation expenses are specific, and getting them wrong means losing tax relief or triggering an unexpected VAT bill. We explain which costs qualify, which do not, and how to handle them correctly.

If you've raised funding but haven't made a sale yet, your accounting needs are different from a profitable business. This guide covers share structure, EMI options, investor reporting, and corporation tax planning for pre-revenue funded startups in the UK.

Founder-stage businesses have different accounting needs than established SMEs. This guide covers incorporation, share structures, R&D tax credits, director pay, and the specific services a startup accountant should provide from day one.

A Family Investment Company (FIC) is a private limited company set up to hold and grow family wealth, rather than trade a business. It gives you control over when and to whom income and capital are distributed, making it a common structure for high-net-worth families. But it is not a simple off-the-shelf solution, and the tax trade-offs need careful planning.

A holding company structure can save tax, protect assets and simplify group management. This guide covers how it works for UK limited companies, including corporation tax, group relief, dividend planning and BADR considerations.

Setting up a holding company above two trading subsidiaries can reduce your overall tax bill, protect assets and make it easier to sell one business without triggering a tax charge on the other. This guide explains how the structure works, what the tax rules are and the practical steps involved.

A practical guide to changing your limited company's registered name with Companies House. Covers the required forms, fees, shareholder approval, and what happens after approval.

Registering a limited company is straightforward via Companies House, but if your chosen name is too similar to an existing trademark, you risk rejection or legal action. This guide covers the practical steps to check your name, navigate objections, and register safely.

Registering a limited company in the UK is straightforward, but if your preferred name is taken or too similar to an existing trademark, the process gets trickier. This guide covers how to check name availability, navigate Companies House rules, and avoid trademark infringement before you incorporate.

Thinking of moving from sole trader to limited company? This guide covers the practical steps: registering your new company, transferring contracts, handling VAT, and the tax implications for 2025/26.

Choosing between a limited company and a limited liability partnership (LLP) for your consulting business depends on your client base, income level, and whether you work alone or with others. This guide compares tax treatment, personal liability, admin burden, and exit options so you can decide.

Choosing between a limited company and sole trader status when you work through agencies isn't just about tax rates. Your agency's preferred engagement model and your IR35 status often dictate which structure works. Here is the practical breakdown for 2025/26.

If you are running a side hustle alongside a main job, the choice between staying a sole trader and setting up a limited company affects how much tax you pay, what you file, and what you can claim. This guide walks through the real numbers, the filing triggers, and the practical traps that only apply when your business income sits on top of another income.

A non-UK resident director can set up a UK limited company. You will need a registered office address in England or Wales, a UK bank account (harder than it sounds), and you must follow UK filing rules. The tax treatment depends on where the company is controlled and managed.

If you spent money on software, equipment, or professional fees before your company was legally registered, those costs do not disappear. This post explains how your limited company can reclaim the VAT and claim corporation tax relief on pre-incorporation expenses.

A pre-revenue startup with investor funding needs an accountant who understands more than just bookkeeping. They need someone who can structure shares properly, manage EMI schemes, and produce investor-ready management accounts. Here is what to look for and why it matters.

Non-UK residents can be directors of a UK limited company. The registration process is largely the same as for residents, but there are additional compliance requirements around registered address, Companies House filings, and tax status. This guide walks you through every step.

A non-UK resident can register a limited company in the UK. The process is similar to a UK resident application but with extra compliance steps. This guide covers the requirements, the paperwork, and the ongoing obligations you need to plan for.

Standard sole trader vs limited company tax calculators compare profit only. For a business with high capital expenditure, the Annual Investment Allowance changes the answer. Here is the real comparison.

Standard sole trader vs limited company tax calculators compare profit only. If your business spends heavily on plant, machinery, vehicles or equipment, the Annual Investment Allowance flips the numbers. We show you the real comparison with worked examples.

A head-to-head comparison of sole trader and limited company tax treatment for 2026/27. We walk through a real worked example using current rates, thresholds, and allowances so you can see which structure keeps more of your money.

Incorporation relief allows you to transfer your sole trader business assets to a new limited company without an immediate capital gains tax charge. For transfers on or after 6 April 2026 the relief has to be claimed (Finance Act 2026 s.39), so the paperwork matters more than ever. We explain how the mechanics work, what qualifies, and the traps that catch people out.

A company formation accountant handles the registration, tax setup, and ongoing compliance for your new limited company. This guide explains exactly what they do, when you need one, and how to choose the right firm for your business.