Readers' forum : VAT aggregation

I have always been aware of the rules against the disaggregation and splitting of businesses to avoid VAT but I have never had to deal with a case involving a sole trader and a limited company.

My client is a limited company that is VAT-registered although the turnover is below the compulsory registration limit. The company is solely owned and managed by one person. The director has taken a new contract for work in her own name as a sole trader although this is continuing alongside her other work undertaken through the company. She is not trying to avoid VAT but how do we account for it? Does she need a separate VAT registration number and does she indeed have to register the sole trade since she is below the threshold anyway?

I believe that I will soon have a similar situation with another client ...