Changes to the roles played by a company’s memorandum and articles of association.

Changes to the way that share capital and shares are managed.

Changes that affect those details about directors and company secretaries that are made public.

Some small firms are having to wait up to four months for invoices to be settled by larger customers, the Federation of Small Businesses (FSB) has claimed.

Small businesses are divided over how effective green taxes are at promoting good environmental practices, a new survey has revealed.

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