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We recently acquired a new client an entertainer who is resident for tax in the USA and who is also a citizen of Britain and another Commonwealth country. He was resident in the UK until 6 September 2009.
Our client has to submit UK tax returns declaring his earnings as a foreign entertainer from his sole trade in the UK arising from tours and one-off gigs in this country.# His UK turnover fluctuates each tax year depending on bookings and worldwide engagements and in recent years has been as follows:
2009/10: £65 000
2010/11: £160 000
2011/12: £10 000
2012/13 (so far): £55 000
It has just occurred to me that there may be a VAT problem. Does our client need to register for UK VAT and charge VAT on his sales invoices? Or is the VAT handled by the customer in...
