How do i go about setting up my own web site/page ?

I have an idea along the lines of Moon-pig.
I know people who know how to design web pages and the like, but i need to know of the cost of setting one up and how people pay for my services and do i pay tax.
Is there a site i can get this info from or a book i can get from a UK library.
And do moon-pig own some sort of rights to say know one ells can offer a service like theirs.
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