"Funny isn't it that folks who have probably never prepared a VAT return in their lives, consider that using the VAT legislation to save VAT is fraud!!!"

I was the first to mention the f-word, and as it happens I have done many VAT returns in the past, when I ran a limited company for doing contract software work (back in the days when that was the best way to do it).

And 'the VAT legislation' makes it clear that you are expected to be (as Nigel says just above) making 'taxable supplies'. OK, maybe the system is watertight enough that the VAT man will get his money back when you deregister, so you'd have to actually file a false return to make any money out of it, and that would qualify as fraud or similar (I'm not a lawyer...).

Returning to EllisK's question in the original post: you can register for VAT and claim the VAT back on your studio equipment purchases, but for ever after that you will have to pay (and therefore charge your customers) VAT on all invoicing for studio work. And you'll have all the hassle of filing quarterly or monthly VAT returns. If you're below the compulsory VAT threshold you simply have to ask yourself whether it's worth it.