Ask HN: Should I register my iOS Dev Account as an Individual or Business?
What are the main differences? Pros & Cons? What materials are necessary to register as a company?
In the UK you need to provide company registration details to register as a company and Apple will give you a quick call to confirm that you personally have the authority to enter in to a contract on behalf of your company.
Edit: It's most likely obvious but worth pointing out that should there ever be a legal issue with any of your apps then these would be aimed at your company rather than yourself if registered as a business. For example, a Lodsys patent dispute would have been sent to a Ltd company in the UK rather than the individual who owns it. This being the better scenario as a Ltd company is limited in liability by its value rather than the owners worth unless a personal guarantee is given.
I suppose one pro is that your personal name doesn't show up on your app listings, just your corporation's name.