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Owning two businesses for VAT purposes.

I have got to the stage now where my turnover has exceeded the VAT threshold and as of August i will be going VAT registered. Nowadays the majority of our work is landscaping and tree work althoiugh we still carry out a lot of domestic maintenance also, mainly hedge cutting. Although i dont expect the implication of charging VAT to affect the landscaping and tree work side of things too much, (as most of my competition will also be registered), i can see it having a huge impact on the maintenance jobs. Im already finding it difficult enough getting some people to accept prices for hedge trimming, general maintenance, etc but now that i will be charging another 20% it will be even harder!

So my question is...Is it possible to own two seperate businesses? One vat registered business to take care of all the landscaping and tree work and another non vat registered business for maintenance? If so, how would i go about this, what are the legal implications involved? Any information would be much appreciated.

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  • PRO
    Chris, I looked into this too, to separate my domestic and commercial customers. My accountant advised me Mr Taxman would view this as a deliberate tax avoidance tactic and would come down hard on it. You could look at going ltd on both the companies, I think that MAY be legal, but I would check with HMRC first and foremost
  • My accountant said the same Chris.
    It's a tough One we are a maintaince company and there was no way vat could be added to our bills so the choice was swallow vat our selfs or loose a staff member and one third of our customer base to keep us under vat limit. The latter was the cheaper option for us. :-(
  • PRO
    I think that it would be difficult to do so unless you had two ltd companies and probably with a different director/secretary for each.

    I work mostly with domestic customers and when I registered for VAT some years ago only one customer refused to pay it.

    Nick.
  • PRO

    As a sole prop. running a business you can not do this. YOU are the business, details of ALL your income(s) must go on your SA100 forms (ie it asks for income from all sources). Any attempt to run mutliple business 'operated' by a single individual to avoid the VAT threshold would be seen as tax evasion.

    It may be possible if a limited company, but if you are the sole director, HMRC would be looking to see how similar the businesses are ..and whether they should still be treated as one 'entity'.

    VAT is almost impossible to avoid if your t/o is in excess of the threshold. Also, if you know you are likely to exceed it in a trading tax year you must register and not wait.

  • PRO

    Stuart, I'n not to up on family business tax... I know there were attempts to clarify this whole area some while ago which did not happen.

    I think in reality, HMRC is aware of 'income shifting' by using these routes are thus will focus on any such arrangement. Both 'partners I guess would have to be 'operational' and not just a sleeping partner to satisfy HMRC.

    If it could happen, you would need to produce independant accounts, have customer's invoiced and subsequent payments to the correct 'partner', two lots of PL insurance etc etc..

    I think if the answer were simple, many would be using such  'opportunities'.....

  • Chris,

    Anything is possible, just ask Jimmy Carr's accountant.

    Yes you can do it - you need balls of steel and a very understanding accountant.

    Have a peek at :

    http://www.landscapejuicenetwork.com/group/keyobjectivesprivategrou...

    and

    http://www.landscapejuicenetwork.com/group/keyobjectivesprivategrou...

    However, my gut feeling is that the HMRC will be chasing after all the easy targets so you need to weight up the pros and cons

  • Thanks for the replies guys, sounds like a lot of hassle, maybe i'll just have to live with it.


  • Thanks Graeme, very informative stuff.


    Graeme @ BGS said:

    Chris,

    Anything is possible, just ask Jimmy Carr's accountant.

    Yes you can do it - you need balls of steel and a very understanding accountant.

    Have a peek at :

    http://www.landscapejuicenetwork.com/group/keyobjectivesprivategrou...

    and

    http://www.landscapejuicenetwork.com/group/keyobjectivesprivategrou...

    However, my gut feeling is that the HMRC will be chasing after all the easy targets so you need to weight up the pros and cons

  • Chris, I know a lawn franchise were the wife sells the franchise.s as her business and her husband does lawn treatments as his business. 

    On another note I also know a successful business man (owns his own helicopter) that as none VAT company's) as well as VAT registered company's.

  • Have a look at section 13 of this link to HMRC's rules - http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebAp...

    Many people stifle the growth of their business by trying to stay under the VAT threshold, whereas it may make better economic sense to accept the imposition of VAT and work harder at developing the business into a more profitable outfit.

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