My wife and I are have recently moved to Portugal and after taking advice here have started a Portuguese Ltd to encompass both my work (web development) and my wife's (fashion print design and selling vintage clothing). I have also recently shut down my UK Ltd, which I used to offer software contracting services.
At a recent meeting with our Portuguese accountant he advised that my wife may now need to open a UK Ltd for her vintage business, which she was previously self-employed for in the UK, as there is technically no activity in Portugal despite our residency here. In particular the goods she sells are not stored in or ever transported through Portugal and therefore he thought that UK VAT would be applicable rather than a VAT reverse charge from the Portuguese Ltd. He advised that my web development business and my wife's print design business (as services businesses in Intellectual Property) should be run from the Portuguese Ltd.
Regarding my wife's vintage business, she sells vintage clothing to fashion brands, it's all B2B. The stock is stored in the UK, primarily bought in the UK (although also France, occasionally Portugal, occasionally US) and sold in the UK and France at industry trade shows around 8 times / year (6 x events UK, 2 x events Paris) which she essentially "commutes" to from Portugal. The thing I am unsure of here is that because we are now tax resident in Portugal, would that make Portugal the "centre of control" of a UK Ltd, or would the fact that effectively all operations are carried out in the UK be ok here?