>Anyone can form a limited company (as long as you haven't been barred from being a company Director...).
>
>I would suggest you speak to an accountant, or look for business formation services. A number of years ago, I used the Business Manager Service to do it for me. Their site is www.manager.co.uk - it depends really on what you need.
>
>The thing you have to be careful about of course is the Inland Revenue and their opinion of what you're doing.
>
>They do have very helpful staff who can advise you exactly what to do over the phone.
>
>Regards
>Simon
>
>PS If you know of any VFP and/or SQL Server jobs in the UK - do let me know!!

VFP is very thin on the ground here in Cornwall (pretty much me and a couple of other people!), I'll let you know if anything comes up.

Thanks
Kev