Thanks so much guys, I basically had structured it as you all suggested and am so happy you confirmed for me. I feel a lot better knowing that you thought the same - and Basement Dweller....... he will have to perform the necessary excretory efforts (LOL!!!) to pay the milkman.... I have informed him and have already got them to set up an account for him to move all extra cash into in preparation for the verdict at the end of the financial year! I believe he has a good year coming