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Business Law and Practice provides a detailed guide to the forms of business most commonly encountered in practice, examining how they must be run in accordance with the statutory and common law applicable to them. It explains these businesses’ relationships with outsiders and gives an overview of their possible tax liabilities. As such, the book provides a comprehensive and practical introduction to advising businesses, whatever their type.
The book reflects the law in force as at 1 April 2015 (taxation at 1 May 2015). Recent case law and legislative changes have been included, including the numerous changes under the Small Business, Enterprise and Employment Act 2015 including a new Part 21A of the Companies Act 2006, the new rules on company and business names and disclosure, the Consumer Rights Act 2015 and cases including a Court of Appeal decision on ‘de facto’ directors. Where relevant, proposed future changes in the law are also identified.