Client carrying on vat registered business until retired in 2013 whereby business ceased. Now leasing building for €18,000 p.a which was developed in 1994 and V.A.T. reclaimed on same. The business leasing business will be V.A.T. registered. I’m of the opinion that V.A.T. should be charged on lease, can you confirm or advise it he does not need to register.
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