Company A is VAT registered. Company B is not VAT registered. A new company (Company C) has been formed, with the sole director of Company A and the sole director of Company B being its only directors. Shareholdings are split 50/50 between these directors. The premises of Company A will be used in part for Company C's business, but there will be separate invoicing, separate bank accounts, separate marketing material etc. The turnover of the new Company C will not reach the VAT threshold for some considerable time. Question 1 - will Company C have to be VAT registered, in view of the VAT status of Company A? Question 2 - if the combined turnover of Company B and Company C exceed the VAT threshold, will Company B have to register for VAT, even if its own sales are still below the VAT threshold?