"tim." wrote in message

If the flat management company wasn't VAT registered (because the
turnover's below the threshold), then no need to add VAT to the
clamping fee.

Actually the flat management company is unregistered because, as a
resident owned company, it is not allowed to register.

Why is that? I didn't think HMRC cared who the proprieter is. And, if
not registered, how could the company even pay money to HMRC? I didn't
think there was any mechanism to do so (and I've just completed my
quarterly VAT return, so I do have some personal experience of VAT).