Ok, here goes with message number 2 (thanks all for the response to message number 1 by the way) Right, I have a hot idea. Without giving too much away - I will be selling a service on the internet (nope not that kind of service! .. but anyway...) which involves small transaction payments. Initially I will be the sole operator, contact, business owner. My question is, where do I start? I need a company name - do i register it somewhere? what other legalities is there? is there a checklist i need? - business bank account? what tax is involved? - bleh, too many questions that could be answered in one URL link I guess. Thoughts appreciated MM