I have a client who are a husband and wife VAT registered partnership. This partnership provides book-keeping services, office management and crop marketing services. Earlier this year the husband inherited his mum's bungalow, which already has a tenant. He has done all the probate etc. Given that the partnership is VAT registered, could he reclaim the VAT on repairs to let the bungalow on a de minimis basis? He intends on showing the rental income as part of the partnership income. The bungalow is only in the husband's name. Does this affect whether it is possible? Also are there any other implications of bringing the bungalow into the partnership?