We have a client whose turnover has always been below the VAT threshold. As her clients are private individuals she has not registered voluntarily.
Recent increases in the level of her business have meant that her turnover was approximately £63,000 during the 2006 calendar year. Of course, on one level that means that she is liable to register for VAT; however, our client believes that her customers will not be prepared to bear the additional cost of the VAT and therefore the VAT will have to be borne by our client herself.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.