Thanks for your question(s).

There seem to be a number of different strands here that would have to be considered separately.

First you appear to be working with a partner for buying the building, which would be a separate entity from the one supplying counselling services. So you have to deal with this separately from the counselling services question.

You may be able to have the option to tax the property made ineffective for the conversion work to live-work premises. This might also allow you to have the conversion work carried out at the reduced rate of VAT.

Second, the counselling business you say is not vatable. I have to ask why? Unless the services provided are covered by a VAT exemption counselling is generally liable to VAT. VAT only has to be charged when the income from the services exceeds the VAT registration limit.

If you’d like to give me a call I’d be happy to discuss it with you.

Robert

My intention is to apply to change the status of the property from B1 offices to live work premises. There is another property in the building which has done this so this is feasible

My business partner is allowed to buy his share of the property as part of his SIPP

We will be operating a counselling business in the property. We will operate under a Limited company . Counselling is not VATABLE
I would also want to rent out rooms to other counsellors when I am not using it

Is it possible to register for VAT so we can claim all the expenses incurrred in doing up the property and then de-register?

A friend of mine is running a similar business in commercial property, and she is not registered for VAT and charges VAT neither for renting out rooms or for the counselling which takes place, which is in any case not VATABLE

Please can you advise?

Thanks,