http://www.hie.co.uk/moray/business-start-up.htm Maxine Chappell 2006-12-19T11:43 Triple-A Highlands and Islands Enterprise Cowan House; Inverness Retail and Business Park; Inverness IV2 7GF; Scotland Tel: 01463 234171 Fax : 01463 244469 E-mail : hie.general@hient.co.uk eng http://www.hie.co.uk/Starting a business Maxine Chappell 2006-12-19T11:41 Triple-A Highlands and Islands Enterprise Cowan House; Inverness Retail and Business Park; Inverness IV2 7GF; Scotland Tel: 01463 234171 Fax : 01463 244469 E-mail : hie.general@hient.co.uk eng http://www.hie.co.uk/Becoming a Sole Trader Maxine Chappell 2006-12-19T11:45 Triple-A Highlands and Islands Enterprise Cowan House; Inverness Retail and Business Park; Inverness IV2 7GF; Scotland Tel: 01463 234171 Fax : 01463 244469 E-mail : hie.general@hient.co.uk eng http://www.hie.co.uk/Writing a business plan