Final answer:
A partnership is the most suitable business structure for two friends who want to start a business that they can easily dissolve in the future, due to its ease of formation, management flexibility, and straightforward dissolution process.
Step-by-step explanation:
For two friends looking to start a business with the flexibility to easily dissolve it later, a partnership is most likely the best structure. A partnership involves two or more individuals managing and owning the business, which makes it ideal for friends planning a joint venture. In a partnership, there are no special taxes as the income is passed through to the partners' personal tax returns, and it is relatively easy to start and manage. Additionally, the lifecycle of a partnership can be limited - it can be dissolved when one partner exits, which aligns well with the friends' needs to move on to other projects in the future.
Should they want to limit their liability, they could consider a Limited Liability Partnership (LLP), which is a variation of the general partnership and provides some protection for partners' personal assets. The key, however, is the ease of setup, flexibility in management, and simplified dissolution process that a general partnership or LLP can offer, making it suitable for their requirements.