In addition to personalized courses, workshops, and coaching, ALI is Austria’s only accredited provider of the world-leading TOLES exam, developed with the Law Society of England & Wales. The TOLES is used by organizations worldwide, including: PWC, KPMG, Freshfields Bruckhaus Deringer, Baker McKenzie, the European Court of Justice, and the European Central Bank.
Next Registration Deadline: 07 July 2019
Next TOLES Exam (Vienna): 27 June 2019
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Free TOLES Level Check!
If you score above 90% on the task below you can skip the “Higher” level and start to prepare for the “Advanced” TOLES test. This is only a quick exercise and not a full assessment. You will still need to have a writing and speaking check to determine your level. Contact us to make an appointment.
A lawyer has written the email below. The parts of the email that are bold are not appropriate. Give an alternative to each bold word, or delete a word where appropriate, to create an accurate, formal and professional email.
Subject: Guidance on setting up as a sole trader
Dear Suzanne Cullen
Thank you for your visit at my office on Friday 27 February. as promised , please find under a brief summary of the key points covered during our talk.
You informed to me at our meeting that you wish to set up a new business and that you decided to seek legal advices in order to ensure that you were fulfilling with all the necessary legal requirements and were not in a breach of the law in any way. You stated that your new business will be a bookshop specialising in travel books. We then discussed the options you have when thinking about the most best legal structure for your new venture.
Having considered the matter very carefully, and having requested clarify on certain issues, you decided that the best option for you was to set up as a sole trader. Despite of the fact that a friend of yours had previously adviced you that the foundation of a limited company may be your best option, you decided following our meeting, that you have made the correct decision according to your up-to-date priorities.
As I said at our meeting, there are several issues to bear in mind when setting up as a sole trader. These are as follows:
- There is no requirement for you to registrate with Companies House.
- There are no registration subscriptions to pay before you start trading.
- You will need to notificate the tax authorities (HMRC) that you are starting to trade as a new business. The documents concerning this are attached.
- Please bear in mind that as a sole trader your own assets are at risk if, for any reason, you are unable to pay the creditors of the business. You may perhaps like to reflect more on this before proceeding .
If you have any additional queries, please feel free to make another appointment at any time. In the meantime, my firm’s bill is enclosed for your attention. I wish you every success in your new venture.
Mr. Money, esq.