Registration of a company in the UK is much easier than in Ukraine as there are fewer steps to take and fewer hurdles to overcome. The whole process can be completed simply by mail. In fact, there is just one necessary step before launching a business — to mail required documents to the Companies House, a non-profit government agency. This agency has three main functions:
—the incorporation, re-registration and striking-off of companies;
—the registration of documents that must be filed under company, insolvency and other related legislation;
— the distribution of information about a company to the public.
The newly established company then needs to register with the tax commission, which is also easy and described below.
To register a company one should submit the following documents to the registrar of companies — the main official of the Companies House:
— a memorandum of association;
— articles of association;
— form 10;
— form 12.
Below is a description of these documents.
Memorandum of association contains a company's name, address and objectives (for example, "to carry on business as a general commercial company"). Other clauses to be included in the memorandum vary depending on the type of the company being incorporated. A company's memorandum delivered to the registrar must be signed by each subscriber in the presence of a witness.
Articles of association specify the rules for a company's internal affairs. The Companies House provides model articles for a company's use.
Form 10 provides personal details of the chief executive officer(s), his or her secretary and the address of the company being registered. In addition to their names and addresses, the company's officers must give their birthdates, occupation and details of other management positions they have held within the last five years. Each officer must sign and date the form.
Form 12 is a statutory declaration of compliance with all the legal requirements relating to the incorporation of a company. It must be signed by the solicitor who is engaged in the company's registration, or by one of the persons named as an officer or company secretary in Form 10.
Every company must have formally appointed company officers. A private company must have at least one officer and one secretary.
A public company must have at least two officers and one secretary.
There are some restrictions on the choice of the company name. Before submitting the company formation documents one should check with the Companies House to ensure whether the name is acceptable. Briefly, the restrictions state that names must be original; the use of certain words is restricted; names likely to cause offence are not permitted. Also, if the chosen name is too similar to another name, an objection can be made within twelve months following the incorporation of the company and the company could be directed by the Secretary of State to change its name. The name of a public company must end with the words "public limited company." In case of a private company limited by shares or by guarantee, the name must end with the word "limited."
The registration documents are usually submitted to the Companies House by mail. It takes the Companies House five business days to register a company, and registration costs J20. Urgent (within one day) registration costs J80. After the registration of a company's memorandum, the registrar of companies gives a certificate proving that the company is incorporated and, in case of a limited company, that it is limited. The certificate may be signed by the registrar or authenticated by his official seal.
Besides registration with the Companies House, a newly established company must be registered with the Inland Revenue as a taxpayer of the corporation tax. (The Inland Revenue is a government agency which is responsible for the administration of income tax, capital gains tax, corporation tax, petroleum revenue tax, inheritance tax, stamp duty and, as of 1999, National Insurance Contributions (NIC)).
This is done by calling the local Inland Revenue office to inform that company X exists and it is liable to taxation. This must be done within twelve months from the end of company X's accounting period; otherwise the company will be subject to a penalty. The Inland Revenue then sends company X form CT41G to fill out and return.
I n most cases a company should also register as a value-added tax payer. It must register if:
— at the end of any month the total value of the taxable supplies it has made within the last twelve months exceeds J52.000; or
— at any time the expected value of its taxable supplies within the next thirty days will exceed J52.000.
To register for VAT, form VAT 1 is to be completed and sent to Her Majesty Customs and Excise (Her Majesty Customs and Excise is responsible for collection of VAT and customs and excise duties) within thirty days of either of the above. A firm with a taxable turnover below the above mentioned threshold can apply for voluntary registration if it finds this economically beneficial.
GRAMMAR FOCUS IV
CONDITIONALS (Part 1)
There are four Conditionals in English: Zero Conditional (possible at any time, but most commonly in the present), the First Conditional (possible in the future) , the Second Conditional (impossible in the present; possible but improbable in the future) andthe Third Conditional (impossible in the past). There are also Mixed Conditionals (ahypothetical situation or event in the present / past, which is contrary to known facts).
1. Zero Conditional is used to express events or situations that can occur at any time, and often occur more than once.
We can usethe Present Simple or Present Continuous in both clauses (in conditional ‘if-clause’ and in the main clause).
e.g. If you don’t look after these flowers, they die very quickly.
If she’s traveling abroad on business, she always phones me every evening.
We can use modal verbs can and may in either clause: e.g. If you can read this, you are driving too close to your supervisor.
In this type of conditional sentences ‘if’ can be replaced by ‘when’:
e.g. If / When you press this key, the game starts, and when you click here, it stops.
Zero Conditional is used to express actions which always have the same result:
e.g. If you use a very hot iron on nylon, it melts.
2. The First Conditional is used to express possible future events or situations.
In the ‘if - clause’ the Present Simple, Present Progressive or Present Perfect can be used:
e.g. If themuseum charges for entry, a lot of people won’t be able to visit it.
If the results of the customer survey are favorable, the supermarket is going to introduce a new range. If the weather is good tomorrow, we’ll have a picnic.
We can use the First Conditional to express a variety of functions:
- Commands: If you get home late, don’t wake us up!
Don’t forget to close the windows if you go out.
- Offers: I’ll call the hotel if you don’t have time.
- Suggestions: Shall we go out tomorrow if the weather is good.
- Warnings: I’ll call the police if you don’t leave right now!
There are many conditional linking words which are used in the First Conditional.
The following words: on condition that, provided that, in case that, assuming, supposing, as long as are all alternatives for ‘if’; generally they are more emphatic and suggest ‘only if’:
e.g. Assuming no more snags arise, they'll accomplish their aim. (Only if there are no more snags.)
The linking word unless is usually equivalent to ‘if + not ’, and is often more emphatic. The unless clause usually comes second:
e.g. I'll miss the train unless the taxi arrives soon. (if the taxi doesn't arrive soon.)
3. The Second Conditional is used to express:
a) impossible events or situations in the present, but they can be possible but improbable in the future:
e.g. If the results of the test were positive, we would call you within two days. He would be a good student if he paid more attention in class.(Nobody expects him to pay more attention and so he will not become a good student.)
b ) a hypothetical current situation or event, i.e. one which is contrary to known facts:
e.g. If the police were confident of their case against Sykes, surely they wouldn’t hesitate to take him into custody. (But the police aren’t confident of their case.)
c ) a totally unrealistic possibility: e.g.If walls had ears, they would certainly have some secrets to tell.
d) advice: e.g. If I were you, I'd take her out of that school.
e) polite formulae: e.g. If you would be so kind.
These expressions if only and I wish can be used with Conditional Type II to talk about the present or future when you regret something, that something is not as you would like it to be. Normally would is not used after wish:
e.g. I wish I knew Susan's telephone number. (I don't know it.) If only you would tell (told) me the answer.
Sometimes you can use would after I wish when you want something to happen or somebody to do something. The speaker is complaining about the present situation:
e.g. I wish it would stop raining. (It is raining.)
I wish... would is often used to complain about the way people do things:
e.g. I wish you wouldn't drive so fast. It makes me nervous.
You should use I wish... would when you want something to change or somebody else to do something. So you cannot say " I wish I would...".
In the Second Conditional the verb to be has got the form were:
e.g. What would she buy if she were given a thousand dollars?
In the Second Conditional would can be used with rather to mean the same as
prefer + ing: e. g. I prefer traveling by air than by road. = I would rather travel by air than by road.
Exercise I. Put the verbs in brackets into the correct forms.
1. I'll look for your notebook and if I (find) it I (give) you a ring.
2. If you (smoke) in a non-smoking compartment the other passengers (object).
3. I'll wash the glasses in this nice hot water. No, don't. If you (put) them into very hot water they (crack).
4. If you (see) Tom1 tell him I have a message for him.
5. If he (win) he (get) £1,000; if he (come) in second he (get) £500.
6. If you (feel) too hot during the night turn down the central heating.
7. Tom: Jack is a translator; he translates 1,000 words a day and gets £100 a week, which he says isn't enough to live on.
Bill: Well, if he (want) more money he (have) to do more work. Advise him to translate 2,000 words a day.
8. If you (finish) with your dictionary I'd like to borrow it.
9. Jack (in canoe): Watch me! I'm going to stand up!
Tom (on the bank): He's an idiot! If he (stand) up in the canoe it (capsize).
10. The lift wasn't working when I was here last. If it still (not work) we (have) to use the stairs.
11. I shan't wake if the alarm clock (not go) off.
12. I shan't wake unless I (hear) the alarm.
13. If you'd like some ice I (get) some from the fridge.
14. He's only sixteen but he wants to leave school at the end of the term.
If he (leave) now he (be) sorry afterwards.
15. I expect it will freeze tonight. If it (freeze) tonight the roads (be) very slippery tomorrow.
16. That book is overdue. If you (not take) it back to the library tomorrow you (have) to pay a fine.
17. Unless Tom (take) his library book back tomorrow he (have) to pay a fine.
18. You'd better take the day off if you (not feel) well tomorrow.
19. If a driver (brake) suddenly on a wet road he (skid).
20. If you (like) I (get) you a job in this company.
21. If you (like) a job in this company, I'll get you one.
22. My dog never starts a fight. He never growls unless the other dog
(growl) first.
23. You can use my phone if yours (not work).
24. If you (not know) the meaning of a word you may use a dictionary.
25. If Jack (refuse) to help we'll have to manage without him.
26. If Jack (not help) we'll have to manage without him.
27. (Tom is putting his coat on.) Ann: If you (go) out would you buy me some cigarettes?
28. Henry can't count. Why you (employ) him as a cashier if he can't count?
29. The police will test the knife for fingerprints. If your fingerprints are on it you (be) charged with murder.
30. Tom: I hate my job.
Peter: If you (hate) it why you (not change) it?
31. You can ask for a continental breakfast if you (not want) a full breakfast.
32. If you (hear) from Tom could you please let me know?
33. Caller: Could I speak to Mr Jones, please?
Secretary: If you'd wait a moment I (see) if he's in.
34. I'm not expecting any messages, but if someone (ring) while I am out could you say that I'll be back by 6.00?
35. (Notice in a box of chocolates): Every care has been taken with preparation and packing, but if these chocolates (reach) you in a damaged condition please return them to us and we will send you another box.
36. If you (care) to see some of his drawings I (send) them round to your office.
Exercise 2.
Part 1: Reply to the following sentences as shown in the example:
Example: If Tom meets us at the station we'll be all right.
But what'll we do if he doesn’t meet us?
1. If he pays me tonight I'llhave enough money for the tickets.
2. If I get a work permit I'll stay for another six months.
3. If I pass this exam I'll go to the university next October.
4. If he agrees to let me go on working after marriage I'll marry him.(Userefuse.)
5. I'm going to say to the boss, 'I can't work with Smith. Either I go or he goes. You'll have to choose between us.'
6. If I can find a cheap room I'll stay a fortnight.
7. Your parachute should open after ten seconds.
8. Provided you remember the password you'll be in no danger. (Use forget.)
9. Tell the police the truth. I'm sure they'll believe you.
10. If the baby is a girl we're going to call her Ann.
11. If we get a lift we'll be in time.
12. If London airport is clear of fog we'll land there.
13. If Tom helps us the job will only take half an hour.
14. I haven't got a key but Jack will let us in if he is at home.
15. If the ice is thick enough we'll be able to walk across the river.
16. The sands are quite safe as long as you don't walk on them when the tide is coming in.
17. If it's fine tomorrow we'll go for a walk.
18. Driver (having just changed a wheel): We'll be all right provided we don't have another puncture.
Part 2: Rewrite the following sentences replacing would like by like and making any necessary changes.
Example: If you'd like to wait you can wait here.
If you like you can wait here or You can wait here if you like.
1. If you'd like a copy of the book I can get you one. (If you like I...)
2. If you'd like me to ask if there are any vacancies I will. (If you like I'll...)
3. If you'd like to see the photographs I'll bring them round tonight.
4. If you'd like me to give you a hand I will.
5. If you'd like to watch the procession from my balcony you can.
6. If you'd like to see London from the air I'll arrange a helicopter trip for you.
7. You knitted a very nice sweater for Tom. —
Yes, if you'd like me to knit you one I will.
8. If you'd like to borrow my car you can.
9. I'll come back and finish it tomorrow if you'd like me to.
10. If you'd like Ann to type it again I'll ask her to.
11. If you'd like an application form I'll get you one.
12. If you'd like me to go with you I will.
13. I'll paint the front door blue if you'd like that.
14. If you'd like to leave the washing-up till tomorrow you can.
15. If you'd like to postpone the trip till next week we'll do that.
16. If you'd like me to ask him to our next party I will.
17. If you'd like to meet the President I will arrange it.
18. If you'd like to go sailing tomorrow we will.
Exercise 
3. Rewrite sentences to form conditional sentences.
Example: The bus may arrive early. Then I shall get on it.
If the bus arrives early, I’ll get in it.
1. The taxi may arrive late. Then I'll miss my appointment. 2. The chauffeur may drive fast. Then they'll catch their plane. 3. We may have a puncture. Then we'll telephone the nearest garage. 4. Caroline wants to change her job. Then she'll earn more money. 5. Steve hopes to pass his exams. Then he'll go to university. 6. Perhaps Steve won't go to university. Then he'll start work in a bank. 7. He wants to go to university. Then he'll study history or languages. 8. James wants to become a tennis player. Then he'll make a lot of money. 9. Perhaps he won't improve his game. Then he'll give up tennis. 10. His mother wants to make him study law. Then he'll be unhappy. 11. Perhaps she won't say any thing. Then he'll decide himself. 12. Perhaps both Steve and James will be successful. Then everyone will be happy.
Exercise 4. The managers of the factory are considering the workers' demands. Complete the following sentences by choosing a suitable conditional linking word:
provided that; supposing; unless; in case; as long as; so long as
1. We'll pay them more money.... ... they work harder.
2. We won't give them longer holidays......they promise to be more productive.
3. We won't shorten their lunch-break........they agree to start earlier.
4. We'll have to improve safety standards...... .. someone has an accident.
5. We'll consider providing better working conditions... we have enough money.
6.......... we introduce a shorter working week, how will we make a profit?
7. We'll include worker representatives in the Board of Directors... they're trained to manage.
8. We'll let some of full-time workers stay with us......they agree to be lower-paid.
Exercise 5. Ted and Bill are going to the stadium to watch a football match. Say what would happen if somebody did (not) do it.
Example: Ted and Bill will be in time if Bill eats quickly.
Ted and Bill would be in time if Bill ate quickly.
1. Ted and Bill will miss the kick-off unless they hurry. 2. If they arrive late, they won't get a good seat. 3. Their team won't win unless there's a miracle. 4. Merrey will never score a goal unless he runs faster. 5. The goalkeeper will never miss a goal if he can see the penalty area well. 6. Perhaps they'll win if in the first half they play against the sun. 7. If they win today, Ted will be happy. 8. They can win if they improve their game. 9. The team will improve if they buy new players. 10. If they get a new manager, he'll buy new players. 11. The new manager will buy new players if the team makes more money. 12. The team won't make more money unless more people visit their matches. 13. More people won't visit their matches unless they improve their game.
Exercise 6. Choose between if and unless to complete these sentences.
1. My car doesn't start. I'd be late for work I cycled. 2. She would send for a mechanic... the engine broke down. 3. Drivers would sound their horns... children ran across the road. 4. You would need to stop again.......you filled up with petrol now. 5.... the oil companies succeeded, the government would be pleased. 6. The workmen wouldn't go on strike....; they were unhappy. 7. The men would be
happy...... the companies paid them more money. 8. The men would work harder...... they were happy. 9. They would get the oil ashore this year..... they worked harder. 10. They would finish the job in time..... the weather stayed fine. 11.They wouldn't stop work..... the sea was too rough. 12. The oil companies would make more money...... they solved their problems.
Exercise 7. Complain about the present situation and express your wish about some future actions. Begin your sentences with if only or I wish.
Example: You don't expect your headache to go away.
I wish my headache would go away. (If only my headache went away.)
1.You don't expect the weather to clear up. 2. You don't expect the Rescue Services to arrive soon. 3. You don't expect Steve to be more careful. 4. You don't expect them to invite you to their wedding party. 5. You don't expect his honour to be satisfied. 6. Smith is a fair player. You don't expect him to be dropped from the team. 7. You don't expect your boss to think of this possibility for you.8.You don't expect him to use his influence on your behalf. 9.You don't expect your wife to be promoted soon. 10. You don't expect the strategic considerations on your firm's
further development to be put into practice in the foreseeable future. 11. You don't expect this company, despite of its small financial backing, to be the first to crack. 12. Some economists don't expect tight monetary and fiscal policies to keep inflation under control.
Exercise 8. Say that you’d like the present situation to be different
Example: I can’t swim. I wish I could swim
He smokes much. I wish he didn’t smoke much.
1. John doesn't get on with his group mates. 2. I do not keep in touch with my old friends. 3. My aunt takes everything to heart. 4. I know for sure what will happen. 5. Mary's parents don't approve of her boy-friend. 6. You never take any interest in business. 7. He is not confident of success in chairing the department. 8. My future job means moving to another area. 9. Our pilot plant is situated far from the main production. 10. This year the car industry confronts few buyers with many sellers. 11. McDonnell-Douglas can't provide effective competition to Boeing. 12. Sunset
industries in Western economies always present different problems. They are now suffering from massive excess capacity.
Exercise 9. Say what you would do in somebody’s place.
Example: What would you do in my place (work harder).
If I were you (In your place), I would (should) work harder
1. What would you do in my place? (follow the Dean's advice) 2. What would you do in my sister's place? (keep out of it) 3. What would you do in my place? (not be so worried) 4. What would you do in your brother's place? (admit his mistake) 5. What would you do in his place? (make an appointment by phone) 6. What would you do with the bad fellow in the boss's place? (quit Mm immediately) 7. What would you do in his place? (take legal advice) 8. What would you do in my place? (accept the offer to change the department) 9. What would you do in her place? (head the project) 10. What would you do in my place? (apply for the extension of my visa) 11. What would you do in the President's place? (inform the shareholders of the changing situation) 12. What would you do in his place? (warn the Financial Director of the firm's losing money in overseas markets).
Exercise 10. Translate these sentences into English using Conditional Type I and Type II.
1.Добре б зараз було літо! Не треба було б здавати іспити, можна було б відпочивати. Але зараз січень, сесія тільки почалася.2. Вони збираються до тітки Ганни. Тільки б вони не сказали їй правду про старшого сина! У неї слабке серце, і якщо вона довідається, що з ним сталося, прийдеться викликати лікаря.(3) Ми встигнемо на поїзд, якщо вийдемо через годину? 4) На твоєму місці я б звернувся до адвоката, але ти віддаєш перевагу допомозі якогось Спарка. Цікаво, чи допоможе він тобі? 5. Вона не взяла б гроші, навіть якби він їй і запропонував. 6. Я не дозволяю тобі купувати мотоцикл! Це машина-убивця! Якби мама знала, що ти плануєш померти молодим, вона б дуже переживала. 7. "Підемо зіграємо у футбол!" - "Я б з більшим задоволенням приєднався до вас, якби не завтрашній екзамен з інформатики."
Exercise 11. Put the verbs in brackets into the correct forms.
1. Of course I'm not going to give her a diamond ring. If I (give) her a diamond ring she (sell) it.
2. Tom: I woke up to find the room full of smoke; but I knew exactly what to do.
Ann: If I (wake) up to find the room full of smoke I (have) no idea what to do.
3. Ann: I couldn't live without Tom. If he (go) off with another girl I (pine) away and die. But I have complete confidence in Tom.
4. Husband: But I'm not going on a diet. Why should I go on a diet?
Wife: If you (go) on a diet you (lose) weight.
5. If someone (say), 'I'll give you £500 to go into court and swear that this statement is true,' what you (do)?
6. If we (work) all night we (finish) in time; but we have no intention of working all night.
7. You must never blow out a gas light. Do you know what (happen) if you (blow) out a gas light?
8. If I (see) a tiger walking across Hyde Park I (climb) a tree. That (not be) any use. The tiger (climb) after you.
9. If I (come) across two men fighting with knives I (call) the police. But this is a very peaceful area.
10. Ann: All your clothes are years out of date. Why don't you throw them away?
Mary: Don't be ridiculous! If I (throw) my clothes away I (have) to ask my husband for £1,000 to buy new ones.
11. Ann: If you (ask) him for £1,000 what he (say)?
12. Mary: He (be) too horrified to speak at first. But when he'd recovered from the shock, he probably (start) talking about a divorce.
13. If someone (ring) my doorbell at 3 a.m. I (be) very unwilling to open the door.
14. If I (see) a python in Piccadilly I (assume) it had escaped from a circus.
15. Tom: The plane was on fire so we baled out.
Ann: I don't think I (have) the nerve to do that even if the plane (be) on fire.
16. We train the children to file out of the classroom quietly, because if a whole class (rush) at the door someone (get) hurt.
17. Why don't you buy a season ticket? Because I lose everything. If I (buy) a season ticket I (lose) it.
18. Why don't you bring your car to work? If I (have) a car I (bring) it to work.
19. Jack: They get £150 a week.
Tom: They can't get £150 a week. If they (do) they (not be) striking for £120.
20. Ann: George is fourteen.
Tom: He must be older than that. He's in a full-time job. If he (be) only fourteen he still (be) at school.
21. He is staying at the Savoy in London. ~Is he very rich? ~ I suppose he is. If he (be) a poor man he (not stay) at the Savoy.
22. If I (have) heaps of money I (drink) champagne with every meal.
23. If you (drink) champagne with every meal you soon (get) tired of it.
24. Prime Minister on golf course: I'm not at all worried about the situation. If I (be) worried I not (play) golf at this moment.
25. But I don't want to buy an elephant! ~
I know that. But where you (go) if you (do) want to buy one?
26. Why don't you get a cat? If you (keep) a cat the mice (not ran) about everywhere.
27. What time of year do you think it is in this picture? Summer? ~
No, it must be winter. If it (be) summer the people (not sit) round
that big fire.
28. Tom: Oh yes, I heard the phone ringing. Peter: Well, if you (hear) the phone ringing why you (not answer) it? (Be careful; this is not a true conditional sentence.)
29. Your notes are almost illegible. Why don't you type them? If you (type) them they (be) a lot easier to read.
30. If only we (have) a light! It's depressing waiting in darkness!
31. A university degree is a useful thing. If I (have) a university degree I now (sit) in a comfortable office instead of standing at a street corner selling newspapers.
32. I (be) very grateful if you kindly (sign) this document and let me have it back as soon as possible.
33. If the earth suddenly (stop) spinning we all (fly) off it.
34. Why are you so late? ~ We got stuck in a snowdrift! Luckily a lorry-driver saw us and towed us out. But for him we still (be) there!
35. We didn't exactly break down. We had a puncture. But if it (be) only a puncture why you (not change) the wheel and come on? (See 28 above.)
36. I have no particular desire to win the Football Pools. If I (win) an enormous sum everybody (write) to me asking for money.
Exercise 12. Rewrite these sentences, using ‘if construction’.
e.g. He smokes too much; perhaps that's why he can't get rid of his cough.
If he didn't smoke so much he might get rid of his cough or
