Why dont you just go out and get new customers for the windows and then get off your arse instead of getting a van valeted (which could have been done after work) and go and do some work.....
And i allways thought that if you had to pay VAT it was because you were earning enough to pay it,so why try and avoid it?....just get out there on the glass and lead by example,i am sure your employee will become very disgruntled soon if you are seen as shying away from the workload,he will more than likely bugger off and start up himself,and to be honest with a boss like you who could blame him.
Sorry Ritchy i have stuck up for you in the past (not that you needed me to do that),but you change your mind more regularly than my mrs changes her drawers.....
Get out and work with your worker before you lose him