James Biko is working at a large company that produces television shows for the local broadcaster. He is keen to start his own production company and has started the process of establishing his own business. He will have to employ at least 20 employees to start his business; and due to the nature of the industry, he is expecting the company’s turnover to be more than R80 million. Which one of the following would be the biggest consideration for James Biko when choosing a form of enterprise for his new business?