Nothwithstanding FC's sage advice (& yes, he is correct - you do need to speak to your accountant about these things), there is one other thing I have heard over the years from many cafe owners... ...just remember, running a cafe is hard work; many of us might have a dream from time to time about starting a cafe, but remember the long hours, early starts, etc. It would be good to hear from anyone else who has started their own cafe about their experiences. Anyway, it sounds like you are pretty determined to succeed, which is perhaps the most important thing, but as FC says, the sort of questions you are asking here are pretty much business questions, so a good accountant is probably your first step. Good luck! -A