Readers' forum : Chimney problem

I act for a company based in Germany that has recently built a chimney in Liverpool. The work was carried out for another German company which is registered for UK VAT. This company (the main contractor) will then invoice the owner of the building in Liverpool and charge UK VAT on its fee.

Does my client also need a UK VAT number on the basis that this is a land supply and the land is in the UK?

If there is no need for him to obtain a UK VAT registration presumably he can claim the VAT paid on materials he has bought in the UK through the overseas VAT refund system. Is that so? He is already registered for VAT in Germany.

Can he also claim VAT on other expenses such as car hire and hotel bills? Are there any time deadlines for these claims?

Query 18 847– Mersey...