.png)
.png)
Advice is required on the VAT liability for walking tours.
My client trades through a UK limited company and organises walking tours around London. These usually involve stopping at restaurants and bars for food and drink. The walkers are all private individuals and are therefore unable to recover input tax. My client is the 100% shareholder of the company but he lives in America and is not involved in the day-to-day UK operations. The company is VAT-registered from my office.
The client has suggested that instead of the above arrangement he forms a US limited company which will be registered at his home address and the tours will be administered through it. His thinking is that he will not need to worry about VAT because the company will be based outside the UK.
I have given this some thought but have doubts about whether this will make a difference to the VAT position. The two sources...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
