Essential Law for Your Business: A Practical Guide to All Legal and Financial Requirements (Sunday Times Business Developm)

Half title page......Page 2
Title page......Page 4
Copyright
......Page 5
Table of contents
......Page 15
Preface......Page 26
Choices......Page 28
Loans......Page 32
Formalities......Page 33
Tax comparisons......Page 34
Quick comparisons......Page 35
Statutory references......Page 36
Business names......Page 37
The partnership agreement......Page 39
Incorporation......Page 41
Statutory references......Page 44
Partnership......Page 45
Corporate capital......Page 46
Corporate profits......Page 47
Increasing the company’s capital......Page 48
Reducing the company’s capital......Page 49
Loans......Page 50
Loans to companies and LLPs......Page 52
Statutory references......Page 53
Partners’ responsibilities......Page 54
LLPs......Page 55
LLPs: designated members’ responsibilities......Page 56
Directors’ responsibilities......Page 57
Single-member companies......Page 59
Accounts......Page 60
Exemption from audit for small LLPs and companies......Page 62
Keeping the shareholders informed......Page 63
Statutory references......Page 67
Planning permission......Page 68
Leases......Page 69
Rent arrears......Page 73
Conditions of work......Page 74
Employer’s vicarious liability......Page 76
Factories......Page 77
Offices and shops......Page 78
Special legislation for certain trades......Page 80
Statutory references......Page 82
The tax bill......Page 84
Independent taxation......Page 85
The uniform business rate (UBR)......Page 86
The sole trader and the partnership......Page 87
Allowable business expenses......Page 88
Capital allowances......Page 90
Research and development (R&D)......Page 92
Rollover relief......Page 93
Exemptions for computers and mobile phones loaned to employees......Page 94
The Small Firm’s Guarantee Scheme (SFLG)......Page 97
The Venture Capital Trust (VCT) Scheme......Page 98
Corporation tax (CT)......Page 99
Capital Gains Tax (CGT)......Page 101
Value Added Tax (VAT)......Page 102
National Insurance Contributions (NICs)......Page 103
Pensions......Page 105
Statutory references......Page 107
The insurance contract......Page 109
Terms and conditions......Page 110
Carriage by sea......Page 111
Marine insurance......Page 112
Settlement......Page 113
Insuring business premises......Page 114
Types of insurance......Page 115
Disputes......Page 117
Statutory references......Page 118
Employers’ obligations......Page 121
Employee protection......Page 125
Hours of work......Page 126
Contracts of employment and senior employees’ service agreements......Page 129
Wages......Page 130
Sick pay......Page 131
Trade unions......Page 134
Anti-discrimination legislation......Page 135
Statutory Maternity Pay (SMP) and maternity leave and maternity allowance......Page 136
Statutory paternity pay (SPP) and paternity leave......Page 137
Disabled employees......Page 138
Guarantee and redundancy payments......Page 139
Employees’ obligations......Page 140
Disciplinary powers of management......Page 141
Retirement......Page 142
Dismissal......Page 143
E-mail and your employees......Page 145
Wrongful dismissal......Page 146
Blowing the whistle......Page 147
Statutory references......Page 149
Contracts......Page 151
Buying and selling for cash......Page 152
Agreeing the contract......Page 154
Payment and delivery......Page 155
Unfair, aggressive and misleading trading......Page 157
Other criminal offences......Page 158
Buying and selling on credit......Page 159
Mortgages......Page 164
Mail order......Page 165
Remedies for non-performance......Page 166
Statutory references......Page 167
You and your bank......Page 168
Opening a bank account......Page 169
Payments......Page 170
Cheques......Page 171
Bills of exchange......Page 173
Overseas payments......Page 175
Selling debts......Page 177
Statutory references......Page 178
Protection provided by the law......Page 185
Patents......Page 187
Agreements restricting competition......Page 188
Copyright......Page 193
Data protection......Page 198
Design right......Page 199
Confidential information......Page 200
Trademarks and service marks......Page 201
Passing off......Page 203
Restrictive trade practices......Page 204
Statutory references......Page 205
Main international copyright treaties......Page 206
Terms and conditions of business......Page 207
Internal procedures......Page 208
Settling disputes by arbitration......Page 209
Civil litigation......Page 210
Criminal proceedings......Page 211
Civil actions......Page 212
Collecting debts after County Court litigation......Page 217
Statutory references......Page 219
Insolvency......Page 220
Voidable transactions, preferences and transactions at an undervalue......Page 222
The voluntary procedures......Page 223
Sole trader......Page 224
Partnerships......Page 226
LLPs and companies......Page 229
Statutory references......Page 233
The sole trader and expansion......Page 234
Companies......Page 235
Statutory references......Page 238
Appendix: Useful addresses......Page 239
Index......Page 243
Index of advertisers......Page 257