Readers’ forum: Was VAT registration incorrect?

One of my clients trades as an advertising consultant with annual sales of £60 000. On 30 June 2022 he purchased a block of fees from another consultant worth £30 000. I told my client that as his total fee income was effectively £90 000 for the year ended 30 June 2022 he had to register for VAT on 1 July 2022 – because he treats the seller’s turnover as his own meaning total sales exceeded the £85 000 registration threshold.

However the seller was not VAT registered and I understand from a colleague that we did not therefore need to include the £30 000 of sales in the calculations. Is this correct? If so presumably we should have just carried out the usual rolling 12-month calculations based on his own sales? I realise that it is too late to correct the situation for my...