Readers' forum: Medical complications

My client is VAT registered in the UK and organised an exhibition in Qatar of medical equipment and supplies. Delegates who attended were charged entry fees but the main source of income was fees charged to medical suppliers for a stand to promote their goods. We charged 20% VAT to UK suppliers for a stand but not overseas suppliers under the general business-to-business (B2B) rule. However an employee of my client has said his old firm in the same business never charged UK VAT for stands taken out by UK exhibitors at overseas events under the ‘use and enjoyment’ VAT rules. This is a new term for me – do readers have any thoughts on what these rules mean?

Should my client issue a VAT credit to UK exhibitors and reduce his output tax on the next VAT return? As an aside Qatar does not currently have a...