Readers’ forum: Website subscriber fees: VAT liability?

I have taken on a new client who sells membership subscriptions to other businesses giving them the right to gain access to my client’s website which then gives the subscriber links to other websites with hot news items and other features that they can use within their organisations.

My client will have a combination of UK and non-UK business customers. First am I correct that my client is supplying an electronic service so there will be no VAT issues for the sales to the non-UK customers? These customers will presumably account for the reverse charge on their own returns? Secondly am I correct in saying that my client will only need to register for UK VAT if the annual value of the UK sales exceeds £90 000 in any rolling 12-month period?

Finally what will happen if my client has some non-business subscribers ...