I am not sure that this is a question but not sure where to post it. I have posted a free FAQs on my dropbox http://bit.ly/126fgzh - feel free to use it (without liability on my part). If you want to put it on your own name I would like a £25 contribution towards the cost of developing it. - Done on trust! If you have any suggestions or amendments or want to point out my errors please remember, being an accountant, I am a sensitive soul! None the less comment are welcome.