Adam, Bob & Camilla have worked together as gardeners for the last five years. They were trading as a partnership under the name Green Grass & Co. The business has flourished, and they think it has potential to grow further. They are particularly keen to establish a nursery specialising in alpine plants. For tax reasons and to make it easier to borrow from the bank, their accountants have recommended that they incorporate and trade as a limited company. As their solicitor they seek your advice as to the best type of business entity through which they should undertake their business.