December 2025

Setting up as a sole trader or a limited company, and reflections on the value of quiet time.

Drew Shiel
December 31, 2025

Welcome to the December - and end-of-year - edition of HTH Accountants’ monthly newsletter! We send this out every month with news for our clients and friends about financial news and events in Ireland. This time, we have advice about setting up as a sole trader or a limitec company, and some seasonally-appropriate thinking about taking time out. And whatever you need, we’re available to help on (01) 541 1446.

Sole Trader or Limited Company — What’s the Right Setup for You?

If you’re starting a business, or already trading, you’ve probably wondered at some point whether you should stick with a sole trader setup or move to a limited company. There’s no one right answer. It depends on your income, how you operate, and what you want down the line. Here’s a simple breakdown of the pros and cons, and the kind of questions we’d usually ask a client before giving advice on it.

Limited Company Year 1 – Tax & Accounting Check List

Setting up a limited company is an exciting step — here’s a clear, practical checklist to help you stay on top of your obligations and avoid common pitfalls.

Where Good Ideas Begin: Quiet Time, Better Service and Sustainable Success

As the year draws to a close and the pace of business naturally begins to slow, many business owners find themselves with something they rarely have in abundance: space. Fewer meetings, fewer interruptions, and a subtle shift away from constant urgency create a valuable opportunity to reflect. This quieter period is not a pause from progress; in many ways, it is where the foundations of future success are laid.