Flat rate VAT | AccountingWEB

Flat rate VAT

I know this question has been dealt with a few times but for me it still is not definitive.


Having perused HMRC's list of flat rate VAT there is no specific mention of "business transfer agents" nor of "consultancy services" .


Dear All

Hope you all well

My question is leaving flat rate VAT:



Client is a one man band company whose role is project management of earth moving, landscaping, groundworks type work. 

The role is quite varied and he is involved in the following:


Music conductor client performs in France and USA , is the former which would fall under the reverse charge provisions outside the scope of VAT for the flat  rate scheme as is USA clearly is


The flat rate scheme for VAT continues to cause problems for accountants and advisers, according to VAT experts.


Hi all

Quick question-

An individual registered on the flat rate VAT scheme transfers the business as a going concern to a new ltd company.


I have a VAT registered client who wants to become Ltd - currently a sole trader.