Business/Corporate Law: Optimal Structure for a Small Coffee Shop

This report provides legal advice to a client seeking to establish a small coffee shop, focusing on the most suitable business structure. It discusses the pros and cons of sole proprietorships, partnership firms, and companies, ultimately recommending a sole proprietorship due to its simplicity, low compliance requirements, and full control for the client. The analysis considers factors like liability, capital access, and regulatory compliance, concluding that the other structures may impose irrelevant costs and legal burdens on a small business. The report suggests that the client can transition to a different structure as the business grows. References to relevant legislation and online resources are included to support the advice.