Seems to me this issue is far too important for Any Answers if you have taken responsibility for advising your client. You need to establish the exact facts and get written specialist advice. For example, is he making taxable zero-rated supplies, or are his supplies outside the scope for VAT? What are his obligations in the US? Is he paying tax on the Chinese exports which are potentially reclaimable?
New client completed the HMRC structured email online to register for self assessment a couple of weekends ago. She didn't receive a confirmation email or submission number so she rang on the following Tuesday to check they were dealing with it and they gave her the UTR over the phone.
If he owns the property, only he can rent it out. The limted company can't rent out a property it doesn't own. As others have said, get professional advice.
more than consultant
CISR14270 para 4 covers the design work, but not when you're 'acting on the design advice' to dress the show home.
The contractor might accept separate invoices - one for design, which would be outside CIS, and a separate invoice for dressing.
I've got two clients, both with their own non-CIS businesses, providing ongoing ground and water feature maintenance to showhome areas of new housing developments. They've both had to register for CIS as the main contractors/site owners insist on deducting CIS from everyone working onsite. The options were register, or not get the contract.
Close company loans to participators
Too late Portia - they're already in the government's sights. They consulted on them in 2013, coming up with four options, which ranged from keeping the current system to some pretty draconian suggestions. They chose to do nothing then, but to continue the consultation with a view to making smaller adjustments. So far nothing! Where are they? Growing into a monster in some dark corner, waiting for a lucrative moment to spring out? Cynical? What me?
Shame the rent-a-room scheme isn't available for business rental.
On a tangent ........
Did you know you're caught by the new employment intermediaries reporting requirements? If not, still time to avoid a late filing penalty.