Readers’ forum: Company VAT registration

Our client is SerCo a limited company registered in the UK. The company is run by its sole director and shareholder from his residence in the Netherlands and it provides consultancy services to business customers which are at present all EU-based although the company expects that UK clients would approach it for services in the future.

SerCo is registered at a virtual address in the UK where post received is scanned and emailed over and where the company register is held by the office provider and it also uses the services of our UK firm for preparing and filing the company’s annual accounts and tax returns.

SerCo incurs VAT on services provided to it by some EU suppliers. There is also the accountancy services provided by our firm to consider. The company is able to lease a London office which is available for its use...