Thanks so much guys, you've been a big help. I think the 24mm will be my TS-E of choice. I do have the wide end covered with the 14mm but I think it's going to be fairly reserved for night shots, star trails etc. The reason being that the distortion is very difficult to correct for in post even with lens correction profiles - it's kind of moustache shaped, so it's not ideal for straight horizons like the ocean. Don't get me wrong, for $350 that Samyang is superb bang for buck. It is tack sharp and has great colours and contrast but has its limitations.

I'm not worried about having to manual focus and set up for a shot a bit longer because that's what I really enjoy, seeing the results of a bit of a vision and taking the time to make it come to fruition can be very rewarding. Besides, I have to manually focus with the 14mm anyway so I'm used to the idea (although if it's at f/8 and somewhere near the infinity mark everything is in focus).

I might hold off on the polariser for the mean time and see how I go before dropping the extra cash but I do like the idea of the tandem adapter, I'll try out Jonathan's idea on the 35mm first then see what I want to do. The 105mm option is pretty damn expensive!

I'm not too keen on the hand holding of the filters as I'm starting to do a lot of multiple exposures and working with luminosity masks in photoshop so I think it'd be a bit hard. Although there's no denying that's the cheapest way to get started.

Oh I'll have a look at the comparison between the cokin and lee holders too - thanks for the heads up.

The only other things I am unsure about it whether to use resin or glass filters... haven't found a lot on that one yet. I see both are available, I would assume the glass filters would provide a better result???

Cheers guys, great help as always.