ABSTRACT
At the other extreme, in the United Kingdom most new unincorporated businesses are not obliged to register anywhere except with the tax authorities, and even then only where they expect to incur a business income tax liability or need to register for VAT – and, in the latter case, only where anticipated turnover exceeds £56,000 (2003/4). In any case in the United Kingdom, as in the United States, privacy (disclosure) laws limit the transfer of information between, say, the tax authorities and statistical offices, or even the publication of statistical data which might result in the disclosure of information about individual businesses.
