Firstly I would like to thank How To Books for giving me the opportunity to publish this book, and in particular Nikki Read for many helpful comments, particularly in the early, embryonic stages.

In addition I have received considerable assistance, generally freely and obligingly given, from a wide range of local and national government bodies on a whole range of subjects such as employment law, VAT, National Insurance, planning, environmental health, food hygiene, business start ups and so on. I would say to any budding sandwich-coffee bar proprietor that they should have no qualms whatever about contacting their local authority or any government body for help with any such matters. Just be prepared to persist until you get through to the right person.

I would also like to mention some individuals all of whom provided advice and assistance on a wide range of topics: Simon Ambrose, Bill Dixon, George Gretton, Iain Hunter, Sandy MacCalman, Martin McMenigall, Ross McNaughton, David Miller, Edward Miller and Ottilie Miller. Molli Burrell deserves a special mention for having greatly encouraged the idea during an enjoyable writing course on Lanzarote. Finally my heartfelt gratitude to Judy without whom…