Question

In case it wasn't clear my client is running a UK LTD company and are not registered for VAT

I am working with a client who is about to take on a contract to provide software consulting services to a US company. They only take on contracts with US companies. I understand from research and experience with other clients that these services would be VAT exempt and that registration for VAT is optional. The client (company A) they will be billing owns several online only software companies in the US but also one in the UK. They will be working for a child company of the client (company B) which is US based and the UK child company (company C) is a completely different industry and wholly unrelated to their work or the work of the child company (company B). Does the fact that company A owns an unrelated UK company change if they should charge them VAT or not? It would seem that the work is still VAT exempt given the location of the supply but I wanted to double check before I advise them on this.