Thanks very much indeed. That’s really helpful. So, (and you may think this a silly question with an obvious answer!) if a builder (limited company registered for VAT) quotes on his Schedule of Works against individual items the cost as being, say, “£1,000 (inc VAT)” he should not be adding VAT again to the sub total of all those items, meaning that item (and other items similarly described) is costing £1,200. One further point, the builder admits having reclaimed the VAT paid to his supplier, as input tax.
I want don’t burden you with too much detail, but I’m happy to explain this further – it’s the subject of a civil dispute – if it’s of any interest…
Thanks again
Mike