Dave, There is a lot of advice around for starting a business, just google, but the Inland Revenue web page is a fair start
http://www.hmrc.gov.uk/businesses/tmastarting-up-in-business.shtml <http://www.hmrc.gov.uk/businesses/tmastarting-up-in-business.shtml>When I started up 7 years, the inland revenue were very helpful , when I phoned them up a few things I didn't understand Graham
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