Readers' forum : Overseas landowner

I act for an overseas landlord who is resident in Germany. He owns a UK commercial property which is rented out on a long-term basis and he is VAT-registered in the UK because he has an option to tax in place on it. An agency in the UK manages the property and deals with all repair issues queries from the tenants collecting rent and so on.

My question concerns the fees I charge to the German landlord for dealing with his bookkeeping and tax affairs in connection with the property. Should I charge UK VAT on these fees on the basis that my work relates to a UK property and he also has a ‘fixed establishment’ in the UK because of the agent in this country? Or should my services be outside the scope of UK VAT under the general business-to-business rule because my customer (the landlord)...