Cheers for that Dave.

I think that is a good plan. I have spoken to some of my larger suppliers and they do not think it will be a problem - thank goodess even though I am small I am a good payer!

Once I register a new company - is there a gradual transition (I am think some of the invoices might be in the "old" name), or are they very strict that EVERYTHING must be in the new companies name?

I am taking a bit too much on board though - starting a new shop next month in a new town, and have decided to move my first shop in August as the three year lease is expiring and found 90% as good premises at about half the rent. So getting the new company registered - but only trading with it a couple of months down the line would be great.

Thanks for the heads up on the CGT. Cash, what cash?! lol