Readers' forum : VAT and football

I have been appointed to act for an ex-professional footballer who has formed a limited company with another ex-player. Their business provides football coaching to children in Portugal Italy and France.

The company is paid directly by the children (or at least their parents). My concern is on the potential VAT liability. I presume that the company will need to register for UK VAT once its total annual sales exceed £85 000. It will then have to charge UK VAT on future income. In other words the general ‘business to customer’ (B2C) rule will apply.

I should be grateful if Taxation readers could confirm that my understanding here is correct?

My second question relates to travel and subsistence. What will be the position regarding the VAT paid on travel and hotel costs incurred in these countries?

I hope Taxation readers can shed some light on the VAT position here.

Query 19 082–...