12. Make sure your site works well with main browsers and screen resolutions. Verify that you've no broken or outdated links.

13. Check and double-check your spelling and your grammar. Mistakes on this front will kill a sale quicker than you can say "How do you spell disastor?".

14. Don't even consider putting background music on your site. Nothing sends visitors running away faster than a woeful, repetitive midi file tinkling away in background.

15. Avoid overusing gadgets - again if you don't need it and your visitors have nothing to gain from it, leave it out. There are very few gadgets that impress nowadays. If you want to impress your visitors give them clear information on clearly laid-out pages that download quickly.

16. Your navigation bar should contain links to MAIN pages of your site only. Links to additional sub-pages can be made from those main pages. Try to ensure that nothing on your site is farther than three clicks away from your home page.

17. If you're using graphics for your main navigation links, you should consider including text links also (at bottom of page, for example). This will be appreciated by visitors who can't (or don't want to) download graphics. Also, Search Engine Robots can only follow text links, so if you only have graphic links they will not be able to get to other pages of your site.

18. Don't put 'under construction' signs on a page. If it's not finished don't make it accessible.

19. Keep Your Links Honest. Don't put a link that says "Click here for a free gift" that actually sends your visitor to another site that is offering nothing for free.

20. Use CAPITAL LETTERS sparingly to highlight important words. DON'T TYPE LARGE BLOCKS OF TEXT ALL IN CAPITALS. IT MAKES YOUR TEXT HARD TO READ AND LOOKS AWFUL. YOUR VISITORS WILL NOT WANT TO READ IT. IF YOU WANT TO HIGHLIGHT SOMETHING IMPORTANT, TRY USING SPACE OR COLOR INSTEAD.

21. Don't put large blocks of text in BOLD. You should use bold text sparingly, for emphasis or for headings.

22. Don't UNDERLINE any text on your page. People will think it's a link (that isn't working).

23. If you have links incorporated in your text, make sure they're visible. The best way to get your links noticed is to use standard blue-underlined link look.

24. Avoid use of frames (i.e. when screen is broken into two or more parts). These add a whole heap of complications that you can do without.

25. Avoid using one of those 'Click here to enter' entry pages. They're a waste of your visitor's time.

26. Get others (who have some experience with surfing Internet) to check out your site. Did they find it easy to understand? Did they find it appealing to eye? Did they get lost or find themselves stumbling into a dead end? Would they feel confident buying from a site like yours? Leave a message at webmaster forums asking fellow website designers to give a look at your site and make comments.

27. Concentrate on keeping things as simple as possible -- both for you AND for your visitors.

Happy webdesign!

Aren't there any other matters to consider in deciding whether to incorporate or not?

Higher administration costs to comply with company law, payroll and bookkeeping is one factor. Another issue is pension planning. Extracting profits out of company as dividends rather than salary means that there will be no "net relevant earnings" and therefore pension contributions can't be made. But advent of stakeholder pension plans has meant that contributions up to œ3,600 per year can be made without need for any earnings. If a person does not wish to transfer funds in existing plans into stakeholder because of high charges, there is a way out: best net relevant earnings (i.e. salary) in five consecutive years can be used for making contributions for next five years, even if there were no salaries in remainder four years. It is comforting to know that entitlement to basic state pension is not affected by taking a salary from company at level of a person's personal allowances i.e. œ4,615.

Furthermore, an individual may decide not to bother with pension plans and instead invest in ISA. Often, these can be more efficient than pensions but that's beside scope of this article. If that option is taken, no salary is necessary.

Another factor is business motoring. It might be tax advantageous for an unincorporated business that owns many cars not to incorporate because if these cars have some private use there will be benefits in kind taxed on users. These are generally higher than straight apportionment between private and business for all car running costs in case of sole traders.

The conclusion is that there can be considerable tax savings waiting sole trader who decides to go down road to incorporation. But, one needs to proceed with caution and careful planning. And don't forget biggest advantage of incorporation, which is Protection from Personal Liability. Incorporating is one of best ways to protect a business owner from personal liability. Shareholders of a company are generally not liable for obligations of company. Creditors of a company may seek payment from its assets, but not assets of shareholders. This means that business owners may engage in business without risking their homes or other personal property.

Thank you for taking time to read this Article. I hope you've found it useful. If you have, please drop me an email and let me know what you think.

You can email me at...

constantinesavva@accamail.com

Alternatively, you can visit our website at http://www.tax-accounting-london.info and read a series of other full length articles that present complete picture on a variety of interesting topics.

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