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Business names and trading styles
There is no longer a requirement to register a trading name but the company itself does have to be registered. If the company intends to trade under its own name the business stationery needs to reflect the company’s name. A company registered in England and Wales must have a registered office which is in England or Wales and that address must be one at which communications may be delivered effectively. That registered office address must be stated on business stationery, along with any trading address. If the company is registered for VAT the VAT registration number must also appear.
The company can, if it wishes, trade under any other style provided the name is not offensive or designed so that the company passes itself off as someone else. If you do use a trading name which is not the company’s name your business stationery must state the company’s name too as proprietor. Business stationery must state the names of all the directors or none of them.
To individuals
- Income Tax
- National Insurance
- Capital Gains Tax (CGT)
- Inheritance Tax (IHT)
- Payment of tax
- Tax Enquiries
- Wills and estate planning
To sole traders
- Starting to trade
- Business names and trading style
- Notifying the Inland Revenue
- Registering for VAT
- Tax and National Insurance
- Taking on employees
- Books and records
- Bank accounts
To partnerships
- What is a partnership?
- Starting to trade
- Business names and trading style
- Notifying the Inland Revenue
- Registering for VAT
- Tax and National Insurance
- Taking on employees
- Books and records
- Bank accounts
To limited companies
- What is a Limited Company?
- Starting to trade
- Business names and trading style
- Notifying the Inland Revenue
- Registering for VAT
- Taking on employees
- Books and records
- Bank accounts
- Other considerations
- Salaries vs Dividends
- Audit
- Ceasing to trade
- Buying and selling the business or company
- Passing the company on

