Alan Rooney

Our company engages experts to speak during our tours. Most of these experts provide these services on an ad-hoc basis (say up to 21 days a year) and do not charge VAT because they would be under the threshold. However occasionally we engage a professional who is registered for VAT. As that professional is supplying his services outside the UK, should they charge VAT or not? If they should, does it follow then, that under the TOMS scheme, a tour utilising a professional charging VAT will always be less profitable than one utilising an expert that doesn't, all other things being equal? Or is there a way in TOMS for the VAT to be recovered to even this out?