Hi Please forgive me for going over old ground here. I have read previous postings and this is similar to ones which have come up in the past. However, any advice would be appreciated. I am currently looking into setting up and operating an online store / mail oreder business. After a certain amount of research, I believe that I have found a certain 'niche' within the IT industry, which hopefully I could exploit. It does involve selling although obviously I do not want to be too specific on this forum. I am therefore looking at the option of having my own website on which, potential customers can visit, browse and hopefully purchase. I believe I have adequate storage at home and would be prepared to hold and send goods out from my home address. However, having absolutely no idea whatsoever when it comes to the legalities of operating such a venture, it would be greatly appreciated if anyone could offer any advice. Specifically, I have the following queries :- How easy / difficult is it to open trade accounts with potential suppliers and do you have to be a registered company ( I would not be looking for credit accounts at the moment. I would intend to pay for supplies up front. ) How much money do you have to make before having to pay Tax, what type of insurance is required ( if any!! ) and what other important factors would I have to consider? I believe I could make a positive success of my idea but as you can see, I simply lack the relevant know how at the moment to take my venture forward. Any ideas / help would be very greatly appreciated. Regards James