Kick the tires - that is so highly illegal that I don't know why you are considering advertising it on a public bulletin board. Invoicing for bogus services is fraudulent accounting, and may be a sign of money laundering.
Scameron77 - unfortunately your mate, unless he works in tax, won't cover anything that could help at that level of his training. I suggest you employ a tax accountant yourself if you can devise a way to lower taxation, since he is not allowed to give advice until fully qualified, and holding professional indemnity insurance. That includes giving advice to friends and family.