快速查题-ACCA英国注册会计师试题

National Hair Brushes plc was incorporated in June 20X6. The directors have received a letter from another company, Lancashire Hair Brushes plc, stating that it was incorporated in 20X5, that its business is being adversely affected by the use of the new company name and demanding that National Hair Brushes plc changes the company name.

Fred is a member of Glad Ltd, a small publishing company, holding 100 of its 500 shares; the other 400 shares are held by four other members. It has recently become apparent that Fred has set up a rival business to Glad Ltd and the other members have decided that he should be expelled from the company. 

To that end, they propose to alter the articles of association to include a new power to 'require any member to transfer their shares for fair value to the other members upon the passing of a resolution so to do'. 

 Mick has operated a house building business as a sole trader for a number of years. The business is growing and in recent times, Mick has taken out a loan to buy business assets. Mick is considering tendering for a couple of very large contracts that should earn the business substantial sums, but also increases his potential liability if he is in breach of contract. 

Now his accountant has recommended that he should consider registering as a company in order to gain the benefits of separate corporate personality.