Business law and practice. [2011/2012] by Alexis Mavrikakis; College of Law (England and Wales); et al PDF

By Alexis Mavrikakis; College of Law (England and Wales); et al

ISBN-10: 1907624899

ISBN-13: 9781907624896

ISBN-10: 1908604131

ISBN-13: 9781908604132

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Additional info for Business law and practice. [2011/2012]

Sample text

3 What is the entrepreneur’s attitude to risk?

The relative lack of popularity of these companies is partly because an SE is not subject to EU law alone, but also to the domestic company law of the Member States in which it is registered and operates. Another reason is the need for the SE’s operations to have been subject to the laws of at least two Member States before it became an SE. For example, an English public company can transform into an SE, provided it has for two years had a subsidiary company governed by the laws of another Member State, such as Italy.

However, each partner must register with HMRC for tax purposes. The partners will divide the profits or losses of the business between them. In a partnership made up solely of individuals, the partners are taxed separately as self-employed individuals, paying income tax on their share of the profits of the partnership. See Chapter 25 for further information on the taxation of partners. A partnership has no separate legal status. The partners therefore have unlimited liability for the debts of the partnership.

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Business law and practice. [2011/2012] by Alexis Mavrikakis; College of Law (England and Wales); et al

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