Thanks for the friending. I've had very useful response from my questions in the Shares group from John Mulkerrin. I've only been a member for a couple of days and I am impressed and grateful. I'll be looking to recommend to my group a good accountant and solicitor in the future. If you have had any experience with either, please let me know. Also, John asked me why I am interested in CIC rather than one of the two limited company structures. This question stimulated a lot of thought. I would like to ask you the same question?