As a company your apps will be published by your company name, you can allow up to 5 users to work under your account. As an individual you have 1 login and apps are published under your own name (with a trading as name, which can be set only once). If you think you'd ever want to change to a company account in the future then do so from the start as it can be a huge pain to get changed in the future.

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.