- Moore and Smalley
- Services
- Audit and Accounts
- Business Advisory Services
- Business Support Services
- Corporate Finance
- Corporate Financial Planning
- Direct Taxation Services
- Financial Planning & Wealth Management
- Growing Business Services
- Indirect Taxation Services
- Payroll Solutions
- Sage Software
- Strategic Consultancy
- Tax Investigation
- Specialist Sectors
- News & Events
- Locations / Offices
- Resources
- Business
- Personal
- Tax
- Budget 2012
- Paying less income tax
- Year end tax planning
- Minimising capital taxes
- Tax efficient investments
- Financial planning guide
- Tax planning for business owners
- Tax rates and allowances
- Offshore issues update
- VAT
- PAYE and NI
- IR35 Centre
- Tax and business calendar
- Autumn Statement 2011
- Budget archive
- Finance Bill 2012
- Regulation changes from April 2012
- Calculators
- Links
- The Moore and Smalley App
- Secure Document Exchange
- Careers
- Contact Us

Resources
- Business
- Business start-up
- Limited companies
- The tax system for companies
- Associated company tax rules
- Tax and the company car
- Company bonus or dividend?
- Entrepreneurs' relief
- Tax saving strategies
- Claiming expenses - it's all or nothing
- Benefits in kind and expenses payments
- Corporation tax
- Penalties for late returns
- Main capital allowances
- Industrial buildings allowance
- Interest and tax payments
- Business deductions
- Companies Act 2006
- A company's members
- A more in depth look at the act
- Accounting records
- An auditor's rights to information
- An historical record of the key changes
- Appointment of auditors
- Appointment of directors
- Changing the company name
- Choosing a name for your company
- Directors transactions requiring members approval
- Directors' liabilities
- Directors' report
- Directors' service contracts
- Do you need an audit?
- Filing of accounts and late filing penalties
- Financial year
- General duties of directors
- Group accounts
- Loans to directors
- Records of directors meetings
- Registered office
- Related director agreements
- Shares and share capital
- Signing of accounts: directors and auditors
- Summary of sections of the Act
- Forming a limited company
- Companies House - forms you need to know about
- Should you form a limited company?
- Buying a company 'off the shelf'
- The law and directors' responsibilities
- Statutory records
- The company secretary
- Essential record keeping
- Getting the company struck off
- Could your business survive without you?
- 'Green' travel arrangements
- Business finance
- Partnerships
- Your customers
- Your employees
- Sales and marketing
- IT and e-business
- Business regulations
- Business and the environment
- Selling your business
- Personal
- Tax
- Calculators
- Links
- The Moore and Smalley App
- Secure Document Exchange
Choosing a name for your company
A company name must not be offensive or suggest any connection with government or public authority, unless permission is granted by the Secretary of State.
Indications of company type or legal form
The name of a public company must end with "public limited company" or "p.l.c." In the case of a Welsh company, its name may end with cwmni cyfyngedig cyhoeddus" or "c.c.c.". A limited company that is limited must end with "limited" or "ltd". A private company is exempt from the above requirement if it is a charity or is currently exempt and continues to meet the requirements contained in section 61 (section 62 for companies limited by guarantee).
A company name must not be the same name as another company in the registrar's index of company names.
The Secretary of State has the power to direct a change of name where a name is deemed to be the same or similar to an existing name.
Under section 69 a person may object to a company's name on the grounds that it is the same name associated with the applicant in which he has goodwill, or that it is sufficiently similar to such a name that its use in the UK would be likely to mislead by suggesting a connection between the company and the applicant. For further information regarding this and the arrangements for company names adjudicators and the procedural rules refer to sections 70 to 74 of the Act.
The company name should not be misleading (section 75) or mislead so far as the activities are concerned (section 76).




