Quick VAT question

[Hobo]

I recently organised a corporate golf day and will be paying for it through my company. The club has sent me the bill which doesn't have VAT on it, and I have settled this in full.

A friend of mine, who has his own company, wants to pay a part of the costs as a number of the attendees were his clients, not mine, and as such has agreed that I should invoice him the monies he owes, being £670.00.

Should my invoice to him include VAT (ie £670.00 plus VAT) or should it be zero rated for VAT ? I only ask as 'sports' appear to be a zero rated item, but when I'm invoicing him through my company which is not sport related do I need to then add VAT (I assume so).

Hopefully there are people on here that know the answer, rather than me getting it wrong whichever way I decide (which ultimately wouldn't make any financial difference as both companies are VAT registered so would be claiming/paying VAT accordingley).

[Mr Pointy]

If both of you are VAT registered then the safest option is to charge him VAT - it's far less likely to raise any red flags & I think it's the correct thing to do anyway.