Business Law and Practice provides a thorough, up-to-date and practical explanation of how different types of business are set up, how they operate and how they are financed, with a focus on companies. It includes an introduction to business accounts and an explanation of the main taxes relevant to businesses. The legal principles and rules contained within this study manual are stated as at 1 October 2020. This book is part of a series of 15 study manuals that cover SQE1, from the University of Law.