How can you say your turning over 250,000 and not be VAT registered then,he's supposed to own the business what happens if someone starts stealing work like I said in a previous thread or not paying rent for the round,if he takes them to court is he not doing it on the basis that it's his business or work. Like I've said until these sort of scenarios are happening it seems easy wait till you need to take them to court because they refuse to pay the rent and the customers are on there side when you say you want the work back,in a fantasy where all people are genuine and are willing to go along with your plans it's happy days but all I can see long term with this situation is problem after problem,employing different story your actually there running it and keeping an eye on things this business is unique.