Thank you for the question. This is possible, it would simply mean that some of the services are not liable to have VAT paid on them and other's would, obviously this would require to be outlined in your tax bill. However, with that being said it would be wise to consider the advantages of having 2 separate limited companies in this case. Firstly, if the shop etc, is attached to the other business then you are going to hit the VAT. threshold quickly meaning that you missing out on a lot of VAT free sales which you would get if the shop was held as a separate company, also you can mitigate some of the corporation tax or even have the nursery charge rent, to mitigate costs. This is only a few examples of how it can be advisable obviously you would be best to speak with your accountant to as they will have full knowledge of what would be best.
I hope this information proved helpful. You will find a local solicitor who deals with these matters on the law society webpage which is as follows;
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