Island Life Magazine Ltd October/November 2010 | Page 30
property
Island Life - October/November 2010
LEGAL ISSUES
STARTING A BUSINESS
& FORMING A LIMITED
COMPANY
Part 2
Photo: Mark & Terence Willey
Terence Willey & Company., Lawyers and Commissioners for Oaths (incorporating Malcolm
Daniells & Company and The Bembridge Law Practice) Contact Terence Willey 01983 875859
or Mark Willey 01983 611888. www.terencewilley.co.uk
major benefit is the
limited liability that
comes with this
particular business
model.
The law will
allow protection from
liability for the owner or
owners of the Company
and if the C ompany
accrues any debt during
its running, the owners
will only be liable up to
the amount they initially
have invested and no
more and this can be an
There are clear advantages in forming
a Limited Company instead of running
a business as a sole trader and often
individuals are not aware of them.
There are
clear tax advantages to the extent that if you
are a sole trader registered as self-employed
you are expected to complete an Annual
Self-Assessment Return.
Tax will then be
paid personally on the profits of the business
and if the business is successful this can
effectively mean that the rate of tax can
become quite high.
If a Limited Company is formed this would
allow a business owner to pay themselves
using a dividend process, which are subject
to a lower tax threshold.
This effectively
means that the person running the business
can make more money and give less to the
taxman when running a Limited Company.
This is not avoiding tax, but simply taking
advantage of the Limited Company model.
In forming a Limited Company another
30
attractive proposition in
considering setting up a Limited Company.
On the other hand sole traders and their
businesses are seen to be one and the same
by law so if there are business debts the
business owner is automatically liable.
Having said all this Company Directors
in seeking loans from Banks and lending
institutions are often required to complete
personal guarantees which will extend
the liability beyond the Company to the
individual and this is why lending institutions
will always insist nowadays on third party
legal advice in completing such guarantees
or sureties so that the full implications can
be explained to the individual and entirely
independently.
For example if a Company
is being run by a husband and he is offering
security for lending which incorporates
the family home, which may be in the
names of himself and his wife, then and
in such instance the wife must be entirely
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