I have had an enquiry from a prospective client who wants some help with winding down their Company. The only real issue they have is that they're VAT registered and have been for a number of years. They claimed back a large sum of VAT about 8 years ago but didn't ever pay the invoice it related to. The Company who provided the goods have never chased them for payment and they are assuming that it must have been written off. What they want to know is if they deregister from VAT, would they be liable to declare that VAT on the final VAT Return and pay it back?