If a client takes over the tenancy of a pub (as a sole trader) which was previously registered for VAT (but is not taking over the VAT number).
Is the client required to register for VAT themselves from day one, ie look back over the previous 12 months and see if the turnover was over the VAT threshold?
Or can they start from zero and wait for themselves to reach the threshold? If this is the case what happens if they switch to a limited company just before they hit the registration threshold, as the company is a separate entity does it then start from zero again?
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is it a transfered as a going concern?
I think it depends on whether the business was transferred as a going concern.
From whom? (or who I'm never sure)
Have they bought out the prior landlord in which case a TOGC may exist, or have they been granted a tennancy from a pub co, in which case TOGC is less likely.
To be a TOGC and have the turnover provisions apply so that they need to consider prior turnover they need to be continuing a business. The previous landlord had a business running a pub and so if they've bough the tennancy, stock, etc from him then TOGC provisions are likely to apply.
The Pub Co has a business of renting out pubs to landlords, so if he's renting a pub from them he's not taken over their business and he will only need to consider his own turnover.
As to the second part, he can build up to near the threshold and then transfer to a different legal entity (ltd co) and 'restart the clock' however if he does it purely to avoid VAT then HMRC may seek to challenge it, there are numerous discussions on the site about this (e.g. https://www.accountingweb.co.uk/anyanswers/question/vat-registration-23 )
Does it really matter from whom?
A TOGC surely applies where there is the transfer of assets and a business as a going concern. VAT does not then need to be charged on the supply.
I thought the St Helens decision was that where one party acquires an interest in the premises of a premises based business, such as a restaurant or pub, and then carries on the same business as was carried on there, notwithstanding that the transfer is not made by the person that previously carried on the business? http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02371.html