UK VAT Treatment for Dormant Company

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Jun 15, 2022
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Hi everyone,

One of my clients has had no transactions in company A for the last 6 quarters. The same trading premises are now used by Company B but the utility bills are not transferred to the new company due to outstanding dues from covid.

They are claiming a VAT refund every qtr between £500-£1500 with no sales. Do they have to recharge an invoice to Company B for this or can they continue to claim refunds? Would Companies House query the year-end accounts having no sales but expenses in them.
 

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