Quote:simple answer as a sole trader an archaeologist is unlikely to reach the turn
over required for VAT
If you start putting all the site costs in the invoice you can quite easily get into the "turn over".
Also before reaching those those giddy turn over figures significant input and out put VAT figures are involved. Not only that but what it is that an archaeologist does, is involved. Tax maketh man. If I knew that what I produced for the client was zero rated or even 7.5% rather than 20% it would affect all advice on how to practise archaeology.
I might suggest for instance that all diggers should be vat registered.
Reason: your past is my past