Where a business is established outside of the EU visits the United Kingdom and incur VAT on expenses such as accommodation, conference and trade shows fee etc, it can the 13th Directive Refund scheme, to reclaim VAT paid in the UK. The following is the eligibility criteria:
Your refund application will only be refused if your home country has a scheme for refunding taxes to overseas businesses but refuses to allow UK traders to use it. In case your home country does not allow recovery of taxes to any overseas business, your refund application should still be successful.
Typically, VAT can arise when employees of overseas companies are required to travel to the UK.