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This work offers a guide for students, lawyers and accountants who need to understand the modern principles and realities of company law without the clutter of legal jargon. The creation, existence and regulation of companies is a complicated legal area and touches on many different aspects of the law, but the prime purpose of this regulation is to promote fair and legal trade and enterprise. There are also important differences between England and Wales, and Scotland and Northern Ireland. To understand how a company operates - separately from its shareholders or members - it is important to understand why the regulations exist. This is the approach adopted by the author to explain the practicalities of company law.