Thank you for your reply.
I am confused... you say you are moving to Dubai and yet you have not confirmed whether the company's trading address will be in UAE.
First of all, if you wish to use the stock that is in your name as a sole trader, it would have to be transferred to the new company. If the new company is UK based and not VAT registered then stock transfer would attract VAT provided you are registered for VAT as a sole trader.
Stock could be held in a bonded warehouse at any location. VAT and corporation tax come in the equation if you are trading as a foreign company with a branch or office in the UK.
If it is your intention to trade from the UAE, you are advised to keep your stock outside the UK and ship it to the UK for customers based in the UK.
If you held stock in the UK, you are implying you have a base in the UK you trade from. If you are not VAT registered, then you would not be able to recover any VAT paid on your purchases.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.