Dude, you seem to be obsessed with VAT in a lot of your posts. Im fine with it. During the summer when we are marketting the vat bill drops a lot because of our spend, yes I dont like it its part of the business. Reading between the lines of your posts I get the feeling you want to expand but the only part holding you back is the VAT. Just stop worrying and crack on. If a commercial job contacts us, and they do often, the first question I ask them is are you happy for pay nby go cardless? If not I wont even quote, end of.