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Companies & business structure articles
Guidance on company formation, Corporation Tax, allowable expenses, business structures and directors’ responsibilities.
Use these guides as a starting point. They are general information, not advice tailored to your individual tax position.
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Companies & business structure
Can One Person Own and Run a Limited Company?
How a one-person UK limited company works and what responsibilities still apply.

Companies & business structure
How to Set Up a Limited Company in the UK
Learn the practical steps to register a UK limited company and set it up correctly for tax, records and future growth.

Companies & business structure
Sole Trader vs Limited Company: Which Is Better?
Compare tax, administration, liability and growth considerations before choosing a structure for your UK business.

Companies & business structure
Corporation Tax in the UK: a guide for limited company directors
A clear guide to Corporation Tax rates, taxable profit, payment dates, the CT600 and company record keeping.

Companies & business structure
Sole trader or limited company in 2026?
Compare tax, administration, liability and growth considerations before choosing the right structure for your business.
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