What is in a name

A company, Casio Services Ltd (CSL), had been registered with Companies House since June 2016, and after that confirmation by Companies House the directors would no doubt have felt that they could trade with the registered name with no restriction.

Unfortunately, Casio Electronics Co Limited (CECL), a previously registered business disagreed.

CECL were not happy with CSL’s use of the Casio name and applied to the courts to request CSL to change its name. CSL did not contest the application and have been required to do just that, change their company name.

This case is a salutary reminder that registration of a company name at Companies House does not give you exclusive rights to ongoing use of that name if a company previously registered feels that your name is like its own and would allow you to pass off your businesses as associated with it in some way.

Tax Diary February/March 2018

1 February 2018 – Due date for corporation tax payable for the year ended 30 April 2017.

19 February 2018 – PAYE and NIC deductions due for month ended 5 February 2018. (If you pay your tax electronically the due date is 22 February 2018)

19 February 2018 – Filing deadline for the CIS300 monthly return for the month ended 5 February 2018.

19 February 2018 – CIS tax deducted for the month ended 5 February 2018 is payable by today.

1 March 2018 – Due date for corporation tax due for the year ended 31 May 2017.

2 March 2018 – Self assessment tax for 2016/17 paid after this date will incur a 5% surcharge.

19 March 2018 – PAYE and NIC deductions due for month ended 5 March 2018. (If you pay your tax electronically the due date is 22 March 2018)

19 March 2018 – Filing deadline for the CIS300 monthly return for the month ended 5 March 2018.

19 March 2018 – CIS tax deducted for the month ended 5 March 2018 is payable by today.