Last month was unique for my VAT consultancy practice. For the first time in 28 years, the bulk of my fees were earned – pause for dramatic effect – from advising clients who are not actually registered for VAT. How can this happen, you might ask?

In this article, I will share three scenarios, giving a clear message that you are never completely safe in the shark infested waters of the nation’s favourite tax. All legislation refers to the Value Added Tax Act 1994 (VATA).

Situation 1: Buying services from abroad