PAPERWORK – yuk? Everyone dislikes paperwork (except perhaps me), and most of us like gadgets so we have smart phones.

Posted on April 1, 2012 by Anthony

This is part of my development process for bookkeeping.
I have to find a way to acceptably manage the document capture process – which in plain English is about what you do with those pesky little bits of paper you collect every day, such as petrol and parking receipts, train tickets and the like.

My plan is scan it the second you get it and auto-store it in a file on the internet, deleting it from the phone.

Everyone dislikes paperwork (except perhaps me), and most of us like gadgets so we have smart phones.

No more paperwork.

SHORT VERSION

(1) Search your app store for “Document Capture” – also “FTP”

(2) Yes it’s legal and acceptable. Yes there are caveats (below).

LONGER VERSION

Contact me if you’d like to work with me on this, it is part of my guinea pig development.

I can give you some web space or you can use google docs or sky drive for example.

EXPENSES CLAIMS etc

I am exploring smart phone use for document scanning and pleasantly surprised with what I am finding.
Search your app store for “Document Capture” – also “FTP”

My plan is to use the phone to scan receipts and invoices etc and save them to an internet location
I already do this, but from a home based sheet feed scanner (Brother MCF 9840CDW expensive toner, great FTP scanner) – this means unattended (and no PC) batch document scanning to private internet space.

Believe it or not there is a case (see below) for NOT keeping many original documents and there are ways to avoid all the paper, even those horrible petrol and parking receipts.

OR

OUTSOURCE IT
The absolutely most simple way to do this is to send it all to someone else such as Papershrink here: http://www.papershrink.co.uk/
Based King’s Lynn direction.
I have never used their service, preferring to do it all myself with my own gadgets which I have done for many years now, BUT I have spoken with them over the years and like their approach; I would consider them as a choice if I wanted that service level and they are a smaller business, if growing, so they don’t price us completely out of the market. Here’s the approach http://www.papershrink.co.uk/eFile-it.htm

WHAT ABOUT?

LEGALITIES
A consideration of the legalities is here: http://www.cull.co.uk/dbimgs/LegalAdmissibility.pdf
I have no contact with that business, but note they are Northern based.

HMRC

In short, HMRC scan everything the minute we send it in, so what’s good for the goose as it were – chain of evidence is the basic idea.

VAT – see 2.6 and 2.7 (microfiche has been around for years and years) – paper not required.
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000099&propertyType=document#P67_6195

Electronic Invoicing – meaning no paper version.
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_PROD_010205&propertyType=document#P28_1697

None of the above is an alternative to specialised legal advice especially in criminal matters.

What do I do? I scan everything AND keep the originals archived in the order scanned, but then I do not have a great volume of paper.

Edit: two technical matters, I recommend keeping dpi to 150 dpi and file type to PDF.

Yours sincerely etc

Anthony

I write all my own material – same as I do all my own work – engage me, you get 100% me. No employees, no sub-contractors and no “outsourcing”.

Posted in Self employed | Leave a comment

HMRC ‘I leave it all to my accountant’ is hardly taking care

Posted on December 19, 2011 by Anthony

There are some salutary points in this short text from HMRC
http://www.hmrc.gov.uk/manuals/chmanual/ch84540.htm

I think it is an unusually well written description of what accountants often suffer from. We may be clever, but while it may sometimes seem so, we are not psychic and HMRC recognises that, which is actually nice to see.

Anthony

I write all my own material – same as I do all my own work – engage me, you get 100% me.

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TAX 2011 Company tax for Year End March 2011 is due 31 December 2011

Posted on December 19, 2011 by Anthony

Business : TAX 2011 Company tax for Year End March 2011 is due 31 December 2011

by Anthony Mellor FCA, Books Tax & Accounts on 19-Dec-11 11:20am

and companies house filing date has been shortened by one month to match these dates.

Selected highlights

http://www.hmrc.gov.uk/ct/getting-started/deadlines.htm

Payment deadlines if your company or organisation’s taxable profits are £1.5 million or less

If your company or organisation has taxable profits of up to £1.5 million, you must pay your Corporation Tax by the normal due date, which is nine months after the end of your Corporation Tax accounting period. For example, if your company’s accounting period ends on 31 May, your Corporation Tax payment is due on or before 1 March the following year.

Find out more about taxable profits for Corporation Tax and how they are calculated

http://www.hmrc.gov.uk/ct/getting-started/intro.htm#6

What happens if you don’t pay your Corporation Tax on time

If you pay late your company or organisation will be charged interest on what you owe. You may want to manage your cash flow and file your Company Tax Return early taking this into account.

Managing your cash flow to pay Corporation Tax on time

http://www.hmrc.gov.uk/ct/managing/pay-repay/cash-flow.htm

What to do if you can’t pay Corporation Tax

http://www.hmrc.gov.uk/ct/managing/pay-repay/cant-pay.htm

How HMRC collects unpaid Tax

http://www.hmrc.gov.uk/ct/managing/pay-repay/collect-tax.htm

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2012 Budget draft as at 6/12/2011

Posted on December 13, 2011 by Anthony

For a quick scan read list scroll down beyond the paragraphs and you will find separate lists of easy identification of things that may affect you.


exclusive interview with TAXtv
the above is here: (download it)

http://www.taxtv.co.uk/free-episode

2 useful Links

http://www.hm-treasury.gov.uk/finance_bill_2012_consultation.htm

http://www.hmrc.gov.uk/budget-updates/march2011/draft-tax-finance-bill-2012.htm

and from Accounting Web we have this: (link at the end – I recommend signing up with them, it’s free and their update service is very good)

At 11am this morning 6/12 the Treasury published a package of draft clauses for the 2012 Finance Bill on its website. This is the administrative follow-up to the Chancellor’s Autumn Statement last week, but under the government’s new approach to tax policy making the volume of draft clauses has expanded to near-Budget proportions.

The published clauses represent a “majority” of the Finance Bill 2012, according to Exchequer Secretary to the Treasury. Publishing such an extensive preview ahead of the spring budget and summer Finance Act provides ample time for the announcements to be considered and reviewed by interested parties and ensures “stability and certainty in the UK tax system for all”, the minister said in an exclusive interview with TAXtv (follow link to view the full interview).

The Finance Bill clauses focus on areas covered in summer consultations, with the exception of the statutory residence test, which was expected to be announced following consultation earlier in the year. Gauke confirmed that the statutory residence test would be delayed for 12 months because there were “difficult issues to address”. The Chancellor will set out the next steps in the spring Budget. The increased domicile remittance charge of £50,000 will come into effect in 2012, as will a statutory version of the ESC C16 concession for taking money out of struck-off companies – but with a new £25,000 limit.

Business tax highlights

Incentives for entrepreneurs – including the Seed Enterprise Investment Scheme (SEIS) that will extend 50% tax relief to individuals who invest up to £100,000 to companies with 25 or fewer employees holding assets of up to £200,000. Conditions will ensure the scheme applies to “genuine new ventures” and will be restricted to those holding a stake of less than 30% in the company.
Capital allowances changes including rules making allowances for fixtures passed to a new own dependent on pooling relevant expenditure prior to the transfer and agreeing a value within two years. Full 100% first year allowances will be made available for companies investing in plant and machinery in six enterprise zones – but controversially not the other 15 that have been created.
Extra statutory concession C16 – legislative changes taking effect from 1 March 2012 will put the informal extra statutory concession (ESC) C16 on a statutory basis, and set the amount that can be distributed without being subject to income tax at £25,000.
Ernst & Young’s tax team counted more than 1,107 pages of draft clauses and explanatory notes in the 6 December legislative avalanche, but E&Y head of tax policy Chris Sanger welcomed the new approach both for its openness and for the Treasury’s apparent willingness to listen to constructive criticisms during the consultation process. “Today’s publication of the draft legislation of the Finance Bill, together with formal responses to consultations, marks a high point in engagement on tax policy,” he said. “In the drafts published today, the government has adopted a range of sensible changes that will make their policies more effective.”

There’s a lot to wade through; as the week progresses, AccountingWEB’s team will present the key measures for small/medium businesses and their advisers. More detailed coverage can be found in our Finance Bill 2012-at-a-glance guide and the AccountingWEB Finance Bill 2012 tag page. Here are the measures being lined up:

Personal tax

Income tax rates, rate limits and personal allowances for 2011-12
Seed investment scheme
Enterprise Investment Scheme and Venture Capital Trusts
Tax-advantaged venture capital schemes: consultation response
Reform of the taxation of non-domiciled individuals
Capital gains tax: foreign currency bank accounts
Reform of the taxation of non-domiciled individuals: consultation response
Inheritance tax nil rate band: switch to CPI
Capital gains tax: annual exempt amount)
Single payment and capital gains tax roll-over relief
Tax exemptions: international military headquarters, EU forces, etc
Income tax exemption: armed forces continuity of education allowance
Company car tax: security enhanced cars
Taxation of non-residents: Champions League final 2013
Qualifying time deposits: deduction of tax at source
Corporation tax

Changes confirmed for main rate for 2013, small profits rate for 2012
Full reform of controlled foreign companies rules
Controlled foreign companies reform: consultation response
Corporation tax reform: patent box
Research and development tax relief
Enterprise zones: first year allowances for designated areas
Capital allowances for fixtures
Improvements to the real estate investment trust regime
Tax transparent investment funds
Bank levy rate and amendments
Solvency II and the taxation of insurance companies
Life insurance companies: a new corporate tax regime: consultation response
General insurance: claims equalisation reserves
Lloyds stop-loss insurance
Company distributions
Amendments to the tax treatment of financing costs and income (debt cap)
Debt cap: consultation response
Changes to UK generally accepted accounting practice
Supplementary charge: restriction on decommissioning tax relief/scope of supplementary charge
Revision of ESC C16 to allow pre-strike off capital distributions of up to £25,000.
Charities

Gifts of pre-eminent objects to the nation
Inheritance tax: reduced rate for estates leaving 10% or more to charity
A new incentive for charitable legacies: consultation response
In-year repayments of income tax to charities
Self assessment donate

Indirect tax
VAT: low value consignment relief
VAT: cost sharing exemption
VAT: cost sharing exemption: consultation response
Tackling VAT evasion on road vehicles brought into the UK
VAT: online registration and removal of the threshold for non-UK established businesses
VAT: consultation on the next steps for moving VAT online: consultation response
VAT: grouping extra statutory concession
VAT: treatment of public bodies
Stamp duty land tax and stamp duty: relief for National Health Service bodies
Machine games duty
Gambling duties: double taxation relief
Repeal of section 22 of the Alcoholic Liquor Duties Act 1979 (ALDA)
Reform of air passenger duty

Green taxes
Carbon price support rates
Climate change levy: change to the reduced rate on electricity; metal recycling processes
Climate change levy: reform of climate change agreements
Climate change levy: electricity produced in combined heat and power stations
Capital allowances: feed-in tariffs and the renewable heat incentive
Anti-avoidance

Capital allowances: anti-avoidance rules for plant and machinery
Changes to the capital allowance anti-avoidance rules for plant and machinery: consultation response
Stamp duty: disclosure of tax anti avoidance schemes
Manufactured overseas dividends

Tax administration
Working with tax agents – dishonest conduct: response document
Information powers
PAYE regulations: information
Tax agents: dishonest conduct
Tax agreement between the United Kingdom and Switzerland
Incapacitated persons: a modern approach

Tax simplification measures
Removal of 36 tax reliefs: consultation response, plus a bunch of miscellany ranging from mineral royalties to stamp duty and even luncheon vouchers.

for more on this see AccountingWeb http://www.accountingweb.co.uk/article/finance-bill-2012-glance-guide/522066 from where the above comes.

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Super Seven Super Tours – Hard Core Mountain Driving for the enthusiast.

Posted on August 23, 2011 by Anthony

Super Seven Super Tours – Hard Core Mountain Driving for the enthusiast.

Passion For The Journey (not the destination)
We drive for the joy of driving, the challenge of the mountains, we have the the energy for never ending hairpins end endless twists through the day and far into the night.

Respect For The Environment.
We switch our engines off for up to 50% of the time and glide silently and emissions free through nature, in complete safety (ask how?).

Love for Mother Earth.
Our planet has created roadway challenges and humanity has responded with feats of engineering that can be beholden only with awe. We scale the heights and descend into the valleys always remembering how our passion has been given life by our planet and our ancestors.

all rights reserved, copyright 2011 no reproduction without permission please.

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How to: Spreadsheet book-keeping (Excel etc)

Posted on June 5, 2011 by Anthony

I prefer clients who do book-keeping by spreadsheet, as do 60% of small businesses. Accounting is a language I understand and the spreadsheet is a common language I can use to communicate with and show a client how to better manage practically everything. Baby steps lead to giant leaps.

What follows encapsulates some ideas I use and is the introduction and application of some concepts. As such I have to limit the text to the subject and not enter too wide an arena.

So then, some “rules of the game”:

The principle in play is “zero base control accounting” this means everything comes back to zero, otherwise it indicates an error state. This makes it a simple and clear matter to see when and where errors exist, persist and show further work is required. Assume no VAT, or if so then “cash accounting”. We can do “Invoice Accounting”, but that’s more complex and I want to demonstrate the ideas, not VAT.

Assume a spreadsheet list of transactions with various columns as needed, covering multiple bank and other accounts such as credit cards and paypal. We do NOT use extended analysis across columns such as “Motor”, “Stationery” etc, that can be produced as a report after the data entry work is complete, if required.

0 – to enter new transactions, insert sufficient number of new rows after the last entry for that source. I usually insert too many rows and then delete the ones not required afterwards. This same effect can be achieved by entering transactions on the end of the data set and then using the sorting (ordering) features of Excel, but great care must be exercised to ensure the original order as per the source records is maintained for each source (when entered separately I have in fact used this technique to collect new entries together with the earlier entries so each source has all its transactions together. Data downloaded can be copied and pasted in to avoid excess typing.

The reason for maintaining the order per the source records is audit trail and control – HMRC may wish to check the records match the sources and we may need to do the same for any number of reasons, for example to find a transaction to be requested from the bank, to correct an error or check our work in the last resort. This is especially true when VAT is involved because the law requires underlying records to match VAT Returns, with associated document numbers: so then we want no duplication of records while keeping our flexibility of reporting for multiple purposes.

1 – I enter the words “close” and “open” in a suitable code or description column, only ONCE per account as defined in the SOURCE column, which describes the sources: e.g. RBS12345678.
The CALC column is a running balance column. The AMOUNT column contains the Gross amount of the transaction.
They must be the first and last entry for the related source.
The Close balance must always be entered the opposite way round to its expected sign so that the CALC column will show the Close balance as zero and the Grand Total of the AMOUNT column will be zero.

The above is the same as they would be if you had a separate sheet for each source (bank account or credit card say). These key words are used by the formula in the CALC column to differentiate between start and end of sources.
If the word “open” is missing, the CALC will not know a different source has commenced.
If the word “close” is missing, the balance at the end of that source will be wrong in the CALC column, because it MUST = zero. Exception: no transactions and/or open and close balances are zero.

2 – to enter a fresh balance you have two choices:
a – copy the previous “close” row to the end of your transactions and delete the original: enter new balance
b – change the old “close” row’s sort number to be the last in the series of transactions you have entered.

3 – given a correctly entered open, close and series of transactions, the calculated balance shown in the CALC column MUST = zero . If it does not there is an entry error or missing transactions.

4 – A combination of the SOURCE column and the SORT column is used to keep all transactions both together by source and in the exact order they appear in that source’s records (statements).

It MUST always be possible to sort (some people call this “ordering”) the data and return it to its original state; this is why I create a fresh SORT column when all data entry is complete and I know the data is in the correct sort order. I usually leave at least the most recent previous version of the SORT column available in case there is some error in the new order. My current SORT column is ALWAYS headed SORT, is the leftmost column and with any earlier versions to its right with name changed. It takes less time to do than read this paragraph. Mac users can use “List Manager” to great effect.

5 – the grand total of the AMOUNT column covering all sources, must always = zero.

I wonder if the above looks complicated. I hope you will find that the reality of the spreadsheeting involved is really quite simple while offering you complete control over your records. I grant some practice may be required to achieve proficiency with the ideas, but I am thinking that experienced spreadsheet users may have no trouble at all.

I am offering this to you as a means of “on the job” training which can be useful to you in perpetuity. Once you have the above we can introduce reporting that can be based on it, which then has endless possibilities for very little effort whether for your personal finances, business tax reporting or HMRC enquires at any time in the future (this last being where huge costs are usually incurred) because (a) the records are usually static and (b) the records are usually incomplete being missing all the private stuff as well as sufficient detail and the ability to report (answer questions) on it. If you do not want to show your accountant your private records you merely give them an extract.

I hope it is apparent this basic spreadsheet work is an investment in your life in a number of very different ways, both past (accounts/tax), present (personal finances/tax) and future (enquiries/business/banking/loan raising reports/sale of business). All year’s spreadsheets can be combined for five year reporting if required, making due diligence and audit records production a matter of ease.

I have used these techniques since 1984 (the PC was invented in 1980) and HMRC has always been satisfied when making enquiries for data and records.

Regards,

Anthony

Posted in Contracting, Ltd Company, Self employed | 1 Comment

(UK-Tax) Are your self employed or own company records legal or not?

Posted on April 15, 2011 by Anthony

If you need help with this please ask me, but it seems pretty self explanatory.

This from the Society of Professional Accountants, a most excellent Society I may say I agree with every word:

One of HMRC’s current Consultation Documents is on Business Records Checks. We understand that HMRC have started to send out letters with a view to checking the business records of certain small businesses.

The gist of it is that HMRC are endeavouring to find those who conceal income or expenditure – putting ‘everything in a bag’ for the accountant is fine, but keeping apparently careful records with omissions is not. It may be an opportunity to persuade certain of your less organised clients that they need to improve their record keeping. I AGREE!

Further detail can be found in the attached documents:

- the relevant section of the consultation document regarding what is or isn’t deemed to be acceptable record keeping; SEE BELOW.

- HMRC’s leaflet on ‘Keeping records for business – what you need to know’.

http://www.hmrc.gov.uk/factsheet/record-keeping.pdf

Extract from HMRC Business Records Checks consultation document. Feb 2011

4.3 Some may think that a lack of accountancy and/or tax knowledge puts fulfilling the statutory record keeping obligations beyond the skills and abilities of some who run small businesses below the VAT registration threshold. This is not so: the test of whether business records fulfil the statutory requirements for direct taxes is essentially one of whether the records kept are ‘capable’ of being turned into a correct and complete return of tax liability. Neither a lack technical ability nor a lack of ‘neatness’ is necessarily a bar to fulfilling those obligations. This might best be illustrated by some simple examples:

- Trader ‘A’ issues a paper invoice for every job he does, keeping a copy for himself. He obtains a receipt for every business expense he incurs. Day by day he puts all of those bits of paper into a box to be sorted out later.

- Trader ‘B’ has a similar system but is not technically competent in tax matters. Whilst the nature of his expenditures is plain from the receipts, he has no clear concept of the difference between capital and revenue expenditure, nor what counts as deductible business expenditure and non-deductible personal expenditure. As a result, he puts the receipts for all his expenditure into his box on the basis that his accountant will sort out what is deductible and what is not.

- Trader ‘C’ has a sophisticated record book into which he neatly enters details of business income and business expenditure, accurately separating capital and revenue. However he records only some of his business takings and only some of their business expenditure.

4.4 In the examples above, traders ‘A’ and ‘B’ have both kept records that include all the details required by law. Despite the unsophisticated format of their records, and any lack of technical competence, the business records of both ‘A’ and ‘B’ are capable of being turned into a correct and complete return of taxable business profit. They will both have fulfilled their statutory obligations.

4.5 In contrast (and despite a more sophisticated record keeping regime) trader ‘C’ will have failed to fulfil the statutory record keeping requirements; his records are not capable of being turned into a correct and complete return of taxable business profit.

4.6 The above examples are illustrative; it is not being suggested that every trader must give every customer a sales invoice and retain a copy, or obtain a receipt for every minor item of business expenditure, (although this is an ideal arrangement). And something more sophisticated than a box of invoices and receipts is certainly desirable. The ‘Keeping records for business – what you need to know’ fact sheet (see Annexe D) sets out the types of records that might usefully be kept. But for many small businesses, an accurate record of business ‘money in’ and business ‘money out’, in whatever form, – showing the matters in respect of which the money was received and expended – will be all that is needed to fulfil the record keeping obligations that the law requires. Good record keeping – sufficient to fulfil legal obligations – is essentially about ‘diligence’, not technical ability.

4.7 What we are concerned with here, and what a Business Records Check will focus on, is not form or want of form, but whether the prime business records are complete and accurate in the sense that:
i). there is a clear record of all business ‘money in’ and ‘money out’, and
ii). the records allow an accurate interpretation to be made as to the nature of those
receipts and expenditures.

I think a simple spreadsheet is ideal for many small businesses, perhaps with a little help on how to set it up to start with, no need for expensive complex software. Keep It Simple.

Posted in Contracting, HMRC, Self employed | Leave a comment

7# Would a (business) partner(s) make it easier to be successful?

Posted on March 18, 2011 by Anthony

My name is Anthony Mellor and my number is +441213144750 – I provide alternative views and ideas. If something is not working, do it differently. Wonder how? Call me, for a different view.

ALA07_Would_a_partner_make_success_easier_VN850044.mp3 Play Now | Play in Popup | Download
Alternative views and ideas work if something is not working, do it differently. Wonder how? If it’s working don’t fix it, but if it isn’t working – then what for a different view?
Use “Play in popup” for a progress indicator, also to keep browsing while listening.

Here is the ALA’s question and answer from the following

  • 7# Would a partner(s) make it easier to be successful?

    A business partner does not guarantee success. If you require additional management skills or start-up capital, engaging a partner may be your best decision. Personality and character, as well as ability to give technical or financial assistance, determine the ultimate success of a partnership. A successful partnership usually occurs when partners complement each other so that one’s weakness is another’s strength. If you decide a partner is a good idea, make certain each of you has a clear, written understanding of your responsibilities and your rights.

    • My response is to be heard in the podcast audio file above.

    http://mellor.co/wp-content/audio/ALA07_Would_a_partner_make_success_easier_VN850044.mp3

    Posted in Podcast, Self employed | Leave a comment

    3# What is a business plan and why do I need one?

    Posted on March 18, 2011 by Anthony

    My name is Anthony Mellor and my number is +441213144750 – I provide alternative views and ideas. If something is not working, do it differently. Wonder how? Call me, for a different view.

    /ALA03_What_is_a_business_plan_and_why_VN850040.mp3 Play Now | Play in Popup | Download
    Alternative views and ideas work if something is not working, do it differently. Wonder how? If it’s working don’t fix it, but if it isn’t working – then what for a different view?
    Use “Play in popup” for a progress indicator, also to keep browsing while listening.

    Here is the ALA’s question and answer from the following

  • 3# What is a business plan and why do I need one?

    A business plan precisely defines your business, identifies your goals, and serves as your firm’s resume. Its basic components include a market study, marketing/promotional strategy, current balance sheet, an income statement and a cash flow analysis. It helps you allocate resources properly, handle unforeseen complications, and make the right decisions. Because it provides specific and organized information about your company and how you will repay borrowed money, a good business plan is a crucial part of any loan package. Additionally, it can tell your sales personnel, suppliers and others about your operations and goals.

    • My response is to be heard in the podcast audio file above.

    http://mellor.co/wp-content/audio/ALA03_What_is_a_business_plan_and_why_VN850040.mp3

    Posted in Podcast, Self employed | Leave a comment

    5# What legal aspects do I need to consider? (in my own business)

    Posted on March 18, 2011 by Anthony

    My name is Anthony Mellor and my number is +441213144750 – I provide alternative views and ideas. If something is not working, do it differently. Wonder how? Call me, for a different view.

    ALA05_What_legal_aspects_must_I_consider_VN850042.mp3 Play Now | Play in Popup | Download
    Alternative views and ideas work if something is not working, do it differently. Wonder how? If it’s working don’t fix it, but if it isn’t working – then what for a different view?
    Use “Play in popup” for a progress indicator, also to keep browsing while listening.

    Here is the ALA’s question and answer from the following

  • 5# What legal aspects do I need to consider?

    Licenses, permits, zoning laws and other regulations vary from business to business and from state to state. You will need to consider requirements of the Americans with Disabilities Act in order to accommodate needs of your customers and your employees. Many local resources must be contacted including the state, local government(s), the chamber of commerce and your local Small Business Administration (SBA) office. You will need to consult your attorney and/or business counselor for advice specific to your enterprise and area. You also must decide about your form of organization (corporation, partnership or sole proprietorship).

    • My response is to be heard in the podcast audio file above.

    http://mellor.co/wp-content/audio/ALA05_What_legal_aspects_must_I_consider_VN850042.mp3

    Posted in Podcast, Self employed | Leave a comment